CBP Ruling N268476 — The tariff classification of handbags from China

Tariff classification

Headings: 4202

Product description

You have submitted three samples, which are being returned you. The three samples are handbags designed and sized to contain the small personal effects carried on a daily basis. Styles THHO6929 and THH6930 are constructed with an outer surface of 100% cotton textile material that is not of a pile or tufted construction. Style THHO692 is constructed with outer surface of 100% polyester textile material. The articles measure the following: THHO6929: 9” (W) x 8” (H) x 2.5” (D) THH6930: 7” (W) x 5” (H) x 3” (D) THHO692: 8” (W) x 6.5” (H) x 2” (D)

CBP rationale

The applicable subheading for styles THHO6929 and THH6930 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials and not of pile or tufted construction, other, of cotton. The applicable subheading for style THHO692 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 material, other, other, of man-made fibers.

Full text

N268476 September 30, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.22.8050 Donna Arloro PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags from China Dear Ms. Arloro: In your letter dated September 2, 2015, you requested a tariff classification ruling. You have submitted three samples, which are being returned you. The three samples are handbags designed and sized to contain the small personal effects carried on a daily basis. Styles THHO6929 and THH6930 are constructed with an outer surface of 100% cotton textile material that is not of a pile or tufted construction. Style THHO692 is constructed with outer surface of 100% polyester textile material. The articles measure the following: THHO6929: 9” (W) x 8” (H) x 2.5” (D) THH6930: 7” (W) x 5” (H) x 3” (D) THHO692: 8” (W) x 6.5” (H) x 2” (D) The applicable subheading for styles THHO6929 and THH6930 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials and not of pile or tufted construction, other, of cotton. The duty rate will be 6.3% ad valorem. The applicable subheading for style THHO692 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 material, other, other, of man-made fibers. The duty rate 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

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