CBP Ruling N279906: The tariff classification of a handbag from China

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N2 N279906 (October 24, 2016)

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which is being returned to you under separate cover. Style VC-KLEM-DS, which you refer to in your letter as both a handbag and a tote bag, is a handbag constructed of leather. It is designed and sized to contain the small personal effects commonly carried on a daily basis. It features a drawstring closure, a textile lined interior, and one shoulder strap. It measures approximately 9” (W) x 9” (H) x 5” (D). In your request,

CBP rationale

The applicable subheading for the handbag of leather, if valued not over $20, will be 4202.21.6000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The applicable subheading for the handbag of leather, if valued over $20, will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each.

Full text

N279906 October 24, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000 Sandy Pray VCS Group, LLC. 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated September 17, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style VC-KLEM-DS, which you refer to in your letter as both a handbag and a tote bag, is a handbag constructed of leather. It is designed and sized to contain the small personal effects commonly carried on a daily basis. It features a drawstring closure, a textile lined interior, and one shoulder strap. It measures approximately 9” (W) x 9” (H) x 5” (D). In your request, you suggested classification of the handbag under subheading 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar, constructed with an outer surface of leather. However, this article does not have adequate storage capacity to accommodate the larger articles associated with travel or sports. The applicable subheading for the handbag of leather, if valued not over $20, will be 4202.21.6000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% ad valorem. The applicable subheading for the handbag of leather, if valued over $20, will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% 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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