The tariff classification of a handbag from China
Issued October 3, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.8050
Headings: 4202
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample, which we are returning to you. Style 60364280 is a clutch-style handbag constructed with an outer surface of man-made open-work lace-like knit fabric and polyurethane plastic sheeting. The lace-like fabric makes up the center portions of the front and back panel and provides the most pronounced visual impact. As such, the essential character of the handbag is imparted by the lace-like fabric, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with an open pocket on the interior wall. The bag features an open top with two snap closures, two cut-out handles, and an optional chain-link shoulder strap which is stored inside the bag when not in use. The bag measures approximately 11” (W) at the top opening x 7” (H) x 2” (D). You have suggested classification of the handbag under subheading 4202.22.1500, HTSUS, which provides for handbags, with outer surface of plastic sheeting. However, as stated above, the essential character of the handbag is imparted by the open-work lace-like knit fabric. The handbag shall be classified as such.
CBP rationale
The applicable subheading for style 60364280 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials.
Full text
N257055 October 3, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Bodnar: In your letter dated September 8, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 60364280 is a clutch-style handbag constructed with an outer surface of man-made open-work lace-like knit fabric and polyurethane plastic sheeting. The lace-like fabric makes up the center portions of the front and back panel and provides the most pronounced visual impact. As such, the essential character of the handbag is imparted by the lace-like fabric, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with an open pocket on the interior wall. The bag features an open top with two snap closures, two cut-out handles, and an optional chain-link shoulder strap which is stored inside the bag when not in use. The bag measures approximately 11” (W) at the top opening x 7” (H) x 2” (D). You have suggested classification of the handbag under subheading 4202.22.1500, HTSUS, which provides for handbags, with outer surface of plastic sheeting. However, as stated above, the essential character of the handbag is imparted by the open-work lace-like knit fabric. The handbag shall be classified as such. The applicable subheading for style 60364280 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% 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
More rulings on the same tariff codes
The tariff classification of novelty handbags from China
The tariff classification of hats, mittens and hanbag from China
The tariff classification of a handbag from China
The tariff classification of handbags from China
The tariff classification of handbags from China
The tariff classification of a novelty handbag from China
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of handbags from Nicaragua.
The tariff classification of handbags from China
The tariff classification of handbags from China
The tariff classification of a handbag from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →