CBP Ruling N282153 — The tariff classification of a compartmentalized handbag from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which is being returned to you under separate cover. Style 9 JACQ consists of a compartmentalized handbag and a detachable wristlet pouch. The handbag is constructed with an outer surface of man-made textile. The pouch is constructed of plastic sheeting material that is the same material used to trim the handbag. The pouch is stored in the handbag or attached to the strap as needed. The pouch is an optional component. The handbag and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character of the set is imparted by the handbag. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center panel. The interior has two open pockets and one zippered pocket. The bag has two carrying handles. The bag measures approximately 14” (W) x 10” (H) x 5” (D).

CBP rationale

The applicable subheading for the handbag with pouch will be 4202.22.8100, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers.

Full text

N282153 January 25, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8100 Ms. Franquelina Pena Nine West Holdings, Inc. 1411 Broadway – 3rd Floor New York, NY 10018 RE: The tariff classification of a compartmentalized handbag from China Dear Ms. Pena: In your letter, which was received on December 27, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style 9 JACQ consists of a compartmentalized handbag and a detachable wristlet pouch. The handbag is constructed with an outer surface of man-made textile. The pouch is constructed of plastic sheeting material that is the same material used to trim the handbag. The pouch is stored in the handbag or attached to the strap as needed. The pouch is an optional component. The handbag and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character of the set is imparted by the handbag. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center panel. The interior has two open pockets and one zippered pocket. The bag has two carrying handles. The bag measures approximately 14” (W) x 10” (H) x 5” (D). The applicable subheading for the handbag with pouch will be 4202.22.8100, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty 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 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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