The tariff classification of novelty handbags from China
Issued May 10, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.8050
Headings: 4202
GRI rules applied: GRI 3(b)
Product description
You have submitted samples, which are being returned to you under separate cover. The items you refer to as “Style A” and “Style B” are handbags. Each bag is packaged with five markers that are intended to decorate the bags. The bag and markers are considered a set for tariff purposes. The handbag provides the most value to each set and is the article that will outlast the life of the other components. As such, the essential character of each set is imparted by the handbag, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. Style A and B are novelty handbags constructed with an outer surface of 100% polyester textile material. They are designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag is of a durable construction and suitable for repetitive use.
CBP rationale
The applicable subheading for styles A and B will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other.
Full text
N274797 May 10, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodflesttsville, TN 37072 RE: The tariff classification of novelty handbags from China Dear Ms. Kessens: In your letter, which was received in our office on April 13, 2016, you requested a tariff classification ruling. You have submitted samples, which are being returned to you under separate cover. The items you refer to as “Style A” and “Style B” are handbags. Each bag is packaged with five markers that are intended to decorate the bags. The bag and markers are considered a set for tariff purposes. The handbag provides the most value to each set and is the article that will outlast the life of the other components. As such, the essential character of each set is imparted by the handbag, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. Style A and B are novelty handbags constructed with an outer surface of 100% polyester textile material. They are designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag is of a durable construction and suitable for repetitive use. The applicable subheading for styles A and B will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty will be 17.6 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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