5 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 a handbag from Cambodia
Issued October 17, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N328461 (October 17, 2022)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
You have submitted photographs and descriptive information for our review. The article at issue, OshKosh Style number 9O479110, is a backpack-style handbag. It is designed and sized to contain small personal effects that would normally be carried daily. In your request,
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
N328461 October 17, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Deana Smith Carter’s, Inc. 3438 Peachtree Road Northeast Atlanta, GA 30326 RE: The tariff classification of a handbag from Cambodia Dear Ms. Smith: In your letter dated September 29, 2022, you requested a tariff classification ruling. You have submitted photographs and descriptive information for our review. The article at issue, OshKosh Style number 9O479110, is a backpack-style handbag. It is designed and sized to contain small personal effects that would normally be carried daily. In your request, you stated that the handbag is made of polyurethane material. It has a zippered closure. The handbag features two shoulder straps and measures approximately 8.5” (H) by 6.75” (W) by 4” (D). You have suggested the item is for a child but the images provided do not demonstrate any specific design or decorative features indicating it will marketed to and exclusively used by a child. 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 general 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
More rulings on the same tariff codes
The tariff classification of handbags from China
The tariff classification of a handbag with a removable charm from Bangladesh
The tariff classification of five handbags from China
The tariff classification of a handbag from China
The tariff classification of a handbag from Cambodia
The tariff classification of a handbag with coin purses from China
The tariff classification of handbags from Vietnam
The tariff classification of a handbag from Cambodia
The tariff classification of a novelty handbag from China
The tariff classification of a handbag from China
Follow N328461
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.