N279891 N2 Ruling Active

The tariff classification of a handbag from China

Issued October 20, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3300

Headings: 3926

Product description

You have submitted a sample, which is being returned to you under separate cover. Style D0022 is a handbag constructed of textile material. The outer surface of the bag is completely covered in spangles. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features a zippered top, one interior storage compartment suitable for three-dimensional objects, and a cord strap. It measures approximately 6” (W) x 6” (H) x 2.75” (D).

CBP rationale

The applicable subheading for style D0022 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.

Full text

N279891 October 20, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Vicky Lee J. Crew Group, Inc. 770 Broadway, 14th Floor New York, NY 10003 RE: The tariff classification of a handbag from China Dear Ms. Lee: In your letter dated Sepetember 19, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style D0022 is a handbag constructed of textile material. The outer surface of the bag is completely covered in spangles. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features a zippered top, one interior storage compartment suitable for three-dimensional objects, and a cord strap. It measures approximately 6” (W) x 6” (H) x 2.75” (D). The applicable subheading for style D0022 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags. The rate of duty will be 6.5 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, Steven A. Mack Director National Commodity Specialist Division

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