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N257061 N2 Ruling Active

The tariff classification of a handbag from China

Issued October 3, 2014 by U.S. Customs and Border Protection.

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N2 N257061 (October 3, 2014)

Tariff classification

HTS codes: 4202.21.9000

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Style CHO21027 is a wristlet-style handbag constructed with an outer surface of 100% leather. It is designed and sized to contain the small personal effects that are carried on a daily basis. The handbag has one textile-lined storage compartment, a wrist strap, and a top opening that secures with a zipper closure. It measures approximately 9” (W) x 6.25” (H) x .5” (D).

CBP rationale

The applicable subheading for style CHO21027 will be 4202.21.9000, 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 leather, of composition leather or of patent leather, other, valued over $20 each.

Full text

N257061 October 3, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Debra Dudzinski VZI Investment Corp. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated September 4, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style CHO21027 is a wristlet-style handbag constructed with an outer surface of 100% leather. It is designed and sized to contain the small personal effects that are carried on a daily basis. The handbag has one textile-lined storage compartment, a wrist strap, and a top opening that secures with a zipper closure. It measures approximately 9” (W) x 6.25” (H) x .5” (D). The applicable subheading for style CHO21027 will be 4202.21.9000, 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 leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% 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

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