CBP Ruling N203937 — The tariff classification of a handbag from China

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

Your sample will be returned to you. Style H2GGU861 is a handbag constructed of a molded plastic base covered with a 100% polyester textile material that is wholly covered with plastic sequins. The essential character of the bag is provided by the plastic sequins, General Rule of Interpretation 3(b) noted. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile lined storage compartment with no additional features. The handbag has a metal latch closure at the top and a metal chain shoulder strap. It measures approximately 6.5” (W) x 4” (H) x 2” (D).

CBP rationale

The applicable subheading for the handbag will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.

Full text

N203937 March 7, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a handbag from China Dear Ms. McLafferty: In your letter dated February 2, 2012, you requested a tariff classification ruling on behalf of your client, G-III Apparel Group, Ltd. Your sample will be returned to you. Style H2GGU861 is a handbag constructed of a molded plastic base covered with a 100% polyester textile material that is wholly covered with plastic sequins. The essential character of the bag is provided by the plastic sequins, General Rule of Interpretation 3(b) noted. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile lined storage compartment with no additional features. The handbag has a metal latch closure at the top and a metal chain shoulder strap. It measures approximately 6.5” (W) x 4” (H) x 2” (D). The applicable subheading for the handbag will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.” The rate of duty will be 6.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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