CBP Ruling N254031 — The tariff classification of a handbag from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which is being returned to you. The submitted sample, which you refer to as “Peggy Don’t Panic” is a handbag constructed with an outer surface of plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior is textile-lined and had one open pocket. The bag has a flap closure and one shoulder strap. The front exterior of the bag has a LED panel. The bag measures approximately 6.5” (W) x 5.5” (H) x 2” (D). The handbag and LED panel together form a composite good, General Rule of Interpretation 3(b) noted. The essential character is imparted by the handbag. The handbag dominates in overall size and is completely functional without the LED panel. The LED panel is merely a decorative component that may make the handbag somewhat more desirable to certain consumers.

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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics.

Full text

N254031 June 17, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lauren Alexander Marc Jacobs Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from China Dear Ms. Alexander: In your letter dated May 28, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. The submitted sample, which you refer to as “Peggy Don’t Panic” is a handbag constructed with an outer surface of plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior is textile-lined and had one open pocket. The bag has a flap closure and one shoulder strap. The front exterior of the bag has a LED panel. The bag measures approximately 6.5” (W) x 5.5” (H) x 2” (D). The handbag and LED panel together form a composite good, General Rule of Interpretation 3(b) noted. The essential character is imparted by the handbag. The handbag dominates in overall size and is completely functional without the LED panel. The LED panel is merely a decorative component that may make the handbag somewhat more desirable to certain consumers. 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →