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The tariff classification of a handbag from China
Issued November 5, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N257989 (November 5, 2014)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
You have submitted a sample, which is being returned to you. Style TIG14131A is a compartmentalized handbag constructed with an outer surface of two materials: polyvinyl chloride plastic sheeting and twisted paper yarns. The information you provided in your request indicates that the plastic sheeting makes up a larger portion of the outer surface of the bag. The plastic sheeting is also of a higher value. As such, the essential character of the bag is imparted by the plastic sheeting, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule (HTSUS) noted. The handbag is designed and sized to contain the personal effects commonly carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and one open pocket, two short handles, one shoulder strap, and a top opening secured with a zipper. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The bag measures approximately 11” (W) at the opening x 9” (H) x 5” (D).
CBP rationale
The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.
Full text
N257989 November 5, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Martha Long VZI Investment Corporation 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Long: In your letter dated October 2, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style TIG14131A is a compartmentalized handbag constructed with an outer surface of two materials: polyvinyl chloride plastic sheeting and twisted paper yarns. The information you provided in your request indicates that the plastic sheeting makes up a larger portion of the outer surface of the bag. The plastic sheeting is also of a higher value. As such, the essential character of the bag is imparted by the plastic sheeting, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule (HTSUS) noted. The handbag is designed and sized to contain the personal effects commonly carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and one open pocket, two short handles, one shoulder strap, and a top opening secured with a zipper. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The bag measures approximately 11” (W) at the opening x 9” (H) x 5” (D). The applicable subheading for the handbag will be 4202.22.1500, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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