N242803 N2 Ruling Active

The tariff classification of a clutch handbag from China

Issued June 28, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

The merchandise concerned is a ladies minaudiere clutch handbag (Style 33061033). The clutch handbag is constructed of iron and is lined with fabric. The purse contains a clasp closure and a drop chain shoulder strap. The handbag measures approximately 16 inches wide by 11 inches high and is approximately 4 inches in depth. You have suggested classification for the clutch handbag (Style 33061033) in subheading 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. However, the clutch handbag under consideration is not normally carried in a person’s pocket or in a person’s handbag. Therefore, the subject merchandise is not classifiable in subheading 7326.90.3500, HTSUS.

CBP rationale

The applicable subheading for the clutch handbag will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.

Full text

N242803 June 28, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Darlene Irish Talbots Import, LLC 1 Talbots Drive Hingham, Massachusetts 02043 RE: The tariff classification of a clutch handbag from China Dear Ms. Irish: In your letter dated June 4, 2013, you requested a tariff classification ruling. A sample was submitted along with your ruling request and will be returned to you as requested. The merchandise concerned is a ladies minaudiere clutch handbag (Style 33061033). The clutch handbag is constructed of iron and is lined with fabric. The purse contains a clasp closure and a drop chain shoulder strap. The handbag measures approximately 16 inches wide by 11 inches high and is approximately 4 inches in depth. You have suggested classification for the clutch handbag (Style 33061033) in subheading 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. However, the clutch handbag under consideration is not normally carried in a person’s pocket or in a person’s handbag. Therefore, the subject merchandise is not classifiable in subheading 7326.90.3500, HTSUS. The applicable subheading for the clutch handbag will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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