CBP Ruling N283996 — The tariff classification of a handbag from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample which will be returned under separate cover. The subject merchandise, identified in your letter as the “Charging Wallet,” is a wristlet-style handbag constructed with an outer surface of plastic sheeting that is reinforced with a backing of textile material. It is comprised of a handbag and a built-in battery pack with two cords designed to charge a phone and recharge the battery. The item is a composite good for tariff purposes. The essential character is imparted by the handbag, General Rules of Interpretation (GRI) 3(b), noted. The wristlet-style handbag is designed and sized to contain the small personal effects carried on a daily basis. It features one interior compartment with a zipper closure, six credit card slots, and a wrist strap. It measures approximately 8 ¼” (w) x 5” (h) x ½” (d).

CBP rationale

The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics.

Full text

N283996 March 23, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a handbag from China Dear Ms. Trotta: In your letter dated February 22, 2017, you requested a tariff classification ruling. You have submitted a sample which will be returned under separate cover. The subject merchandise, identified in your letter as the “Charging Wallet,” is a wristlet-style handbag constructed with an outer surface of plastic sheeting that is reinforced with a backing of textile material. It is comprised of a handbag and a built-in battery pack with two cords designed to charge a phone and recharge the battery. The item is a composite good for tariff purposes. The essential character is imparted by the handbag, General Rules of Interpretation (GRI) 3(b), noted. The wristlet-style handbag is designed and sized to contain the small personal effects carried on a daily basis. It features one interior compartment with a zipper closure, six credit card slots, and a wrist strap. It measures approximately 8 ¼” (w) x 5” (h) x ½” (d). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 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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