CBP Ruling N247875 — The tariff classification of a handbag from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Style 21CVH94 is a handbag constructed of a textile material that is 85% cotton, 15% polyester. Portions of textile are minimally covered with plastic which we presume was sprayed on. The plastic does not form a continuous sheet on the textile nor does it cover the entire outer surface of the bag. The outer surface constituent material of the handbag is the textile material. The handbag is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. It features one long strap, a top zippered opening, one textile-lined interior storage compartment, two interior open pockets, one interior zippered pocket, and two exterior pockets with snap closures. It measures approximately 10” (W) x 7” (H) x 2” (D).

CBP rationale

The applicable subheading for style 21CVH94 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

N247875 November 21, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Debra Dudzinski Rosetti Handbags & Accessories 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated November 8, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 21CVH94 is a handbag constructed of a textile material that is 85% cotton, 15% polyester. Portions of textile are minimally covered with plastic which we presume was sprayed on. The plastic does not form a continuous sheet on the textile nor does it cover the entire outer surface of the bag. The outer surface constituent material of the handbag is the textile material. The handbag is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. It features one long strap, a top zippered opening, one textile-lined interior storage compartment, two interior open pockets, one interior zippered pocket, and two exterior pockets with snap closures. It measures approximately 10” (W) x 7” (H) x 2” (D). The applicable subheading for style 21CVH94 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 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 Vikki Lazaro at (646) 733-3041. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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