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N249140 N2 Ruling Active

The tariff classification of a handbag from China

Issued January 13, 2014 by U.S. Customs and Border Protection.

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N2 N249140 (January 13, 2014)

Tariff classification

HTS codes: 4202.22.1500

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which is being returned to you. Item P-6113S is a handbag constructed of two materials. Approximately one-third of the visible outermost surface of the front panel and two-thirds of each side panel are constructed of a material that

CBP rationale

The applicable subheading for the handbag will be 4202.22.1500, 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 sheeting of plastic.

Full text

N249140 January 13, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 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 December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item P-6113S is a handbag constructed of two materials. Approximately one-third of the visible outermost surface of the front panel and two-thirds of each side panel are constructed of a material that you state is 100% acrylic. The entire back panel, remaining two-thirds of the front panel, and the remaining one-third of each side panel are constructed of polyvinyl chloride plastic sheeting material. The essential character of the bag is imparted by the plastic sheeting material, 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 features one textile-lined interior storage compartment with one zippered pocket and two open pockets, a flap closure that secures with a magnetic snap, and one shoulder strap. It measures approximately 8.5” (W) x 6.5” (H) x 2.5” (D). The applicable subheading for the handbag will be 4202.22.1500, 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 sheeting of plastic. The rate of duty will be 16 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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