10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of five molded plastic bags from Brazil.
Issued March 10, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N309868 (March 10, 2020)
Tariff classification
HTS codes: 3926.90.9990
Headings: 3926
Product description
The products under consideration are described in your request as “Melissa Mini Cross Bag,” style number 34203; “Melissa Case Bag,” style number 34214; “Melissa Call Me,” style number 34174; “Melissa Essential Bag,” style number 34167; and “Mini Melissa Bag Unicorn,” style number 34164. They are all handbags made principally of polyvinyl chloride (PVC) plastic, and per your correspondence, are constructed from multiple molded pieces that are glued together. Please note that while handbags are provided for in heading 4202, they are provided in the second half of the heading, which is limited to the materials named therein. Molded plastic is not one of the materials named in heading 4202. As such, the handbags described above are excluded from heading 4202. As these bags, style numbers 34203, 34214, 34174, 34167, and 34164, would be considered articles of plastic, and as they are not provided for more specifically elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N309868 March 10, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Ahmad Alkabbani Ilhabela Holdings, Inc. / dba Melissa Shoes USA 520 West 27th Street New York, NY 10001 RE: The tariff classification of five molded plastic bags from Brazil. Dear Mr. Alkabbani: In your letter dated February 17, 2020, you requested a tariff classification ruling. Samples were provided and will be returned separately. The products under consideration are described in your request as “Melissa Mini Cross Bag,” style number 34203; “Melissa Case Bag,” style number 34214; “Melissa Call Me,” style number 34174; “Melissa Essential Bag,” style number 34167; and “Mini Melissa Bag Unicorn,” style number 34164. They are all handbags made principally of polyvinyl chloride (PVC) plastic, and per your correspondence, are constructed from multiple molded pieces that are glued together. Please note that while handbags are provided for in heading 4202, they are provided in the second half of the heading, which is limited to the materials named therein. Molded plastic is not one of the materials named in heading 4202. As such, the handbags described above are excluded from heading 4202. As these bags, style numbers 34203, 34214, 34174, 34167, and 34164, would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
Country of Origin of NEOCLEAN CLETOP™ OPTIPOP™ SERIES; Optical Connector Cleaner Products
The tariff classification of a knotted polyethylene netting and polycarbonateplastic fence poles from Italy
The tariff classification of plastic wellness screens from Canada.
The tariff classification of a plastic razor cartridge component from China.
The tariff classification of a plastic waste bag dispenser from China.
The tariff classification of plastic protective face shields from the United Kingdom.
The tariff classification of personal computer cooling components from Taiwan
The tariff classification of a molded plastic carry case from China.
The tariff classification of two plastic storage boxes from China.
The tariff classification of plastic protective face shields from China.
Follow N309868
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.