CBP Ruling N262002 — The tariff classification of a handbag from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Style 60388114 is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, an adjustable, removable shoulder strap, and a top opening secured with one snap closure. 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 front exterior of the bag has a pocket with a flap that secures with one snap closure. The bag measures approximately 13” (W) at the opening x 11” (H) x 5” (D).

CBP rationale

The applicable subheading for style 60388114 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

N262002 March 20, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 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 February 23, 2015, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 60388114 is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, an adjustable, removable shoulder strap, and a top opening secured with one snap closure. 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 front exterior of the bag has a pocket with a flap that secures with one snap closure. The bag measures approximately 13” (W) at the opening x 11” (H) x 5” (D). The applicable subheading for style 60388114 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 →