N232948 N2 Ruling Active

The tariff classification of a molded plastic handbag from China

Issued September 25, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The sample is a hinged handbag made of molded plastics with a double round handle and a snap-lock closure. The bag measures 4 ½ inches in width by 7 inches in height by 2 inches in depth at its greatest dimensions. Although you describe the product as a toy, any amusement is incidental to its utilitarian function as a purse. We note that the header for the product identifies it as a “girl fashion” item. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the Glitter Girl molded plastic purse, item 2254, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N232948 September 25, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Joann Mosqueda JA-RU Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a molded plastic handbag from China Dear Ms. Mosqueda: In your letter dated August 29, 2012, you requested a tariff classification ruling. The sample submitted with your letter is identified as a Glitter Girl purse, item 2254. The sample is a hinged handbag made of molded plastics with a double round handle and a snap-lock closure. The bag measures 4 ½ inches in width by 7 inches in height by 2 inches in depth at its greatest dimensions. Although you describe the product as a toy, any amusement is incidental to its utilitarian function as a purse. We note that the header for the product identifies it as a “girl fashion” item. The sample is being returned as you requested. The applicable subheading for the Glitter Girl molded plastic purse, item 2254, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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