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The tariff classification of a handbag from China
Issued May 8, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N240890 (May 8, 2013)
Tariff classification
HTS codes: 3926.90.3300
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample, which we are returning to you. Style K3337B is a handbag constructed of polyester textile material that is wholly covered on the outer surface with plastic sequins. The essential character of the bag is provided by the plastic sequins, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket on the interior wall. It features a partial front flap with a metal snap closure and an adjustable shoulder strap. The bag measures approximately 8” (W) x 5” (H) x 2.5” (D).
CBP rationale
The applicable subheading for style K3337B 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
N240890 May 8, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated April 16, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style K3337B is a handbag constructed of polyester textile material that is wholly covered on the outer surface with plastic sequins. The essential character of the bag is provided by the plastic sequins, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket on the interior wall. It features a partial front flap with a metal snap closure and an adjustable shoulder strap. The bag measures approximately 8” (W) x 5” (H) x 2.5” (D). The applicable subheading for style K3337B 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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