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The tariff classification of a handbag from China
Issued October 15, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N257641 (October 15, 2014)
Tariff classification
HTS codes: 4202.21.9000
Headings: 4202
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample, which we are returning to you. Style TIG14062C is a handbag constructed with an outer surface of two materials: 42% leather and 58% polyvinyl chloride (PVC) plastic sheeting. The outer surface of the front and back center as well as the sides, are constructed completely of the leather. The remaining portions of the front and back panel are constructed of the PVC. The information you provided indicates that the leather is of a significantly higher value than the plastic sheeting. As such, it is the leather which gives the handbag its essential character, 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 commonly carried on a daily basis. The handbag has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The rear exterior of the handbag has a zippered pocket. The bag has a top zipper closure, two short handles, and a removable shoulder strap. It measures approximately 12” (W) x 9.5” (H) x 4.75” (D).
CBP rationale
The applicable subheading for the handbag will be 4202.21.9000, 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
N257641 October 15, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Martha Long VZI Investment Corp. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Long: In your letter dated September 23, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style TIG14062C is a handbag constructed with an outer surface of two materials: 42% leather and 58% polyvinyl chloride (PVC) plastic sheeting. The outer surface of the front and back center as well as the sides, are constructed completely of the leather. The remaining portions of the front and back panel are constructed of the PVC. The information you provided indicates that the leather is of a significantly higher value than the plastic sheeting. As such, it is the leather which gives the handbag its essential character, 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 commonly carried on a daily basis. The handbag has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The rear exterior of the handbag has a zippered pocket. The bag has a top zipper closure, two short handles, and a removable shoulder strap. It measures approximately 12” (W) x 9.5” (H) x 4.75” (D). The applicable subheading for the handbag will be 4202.21.9000, 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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