RE: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a handbag and tote bag from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364029 August 18, 2026 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification, Trade Programs TARIFF NO.: 4202.22.8100; 4202.92.3131 Nancy Logan Buckle up Bags 4432 England Rd Regina S4R 4P4 Canada RE: The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a handbag and tote bag from Canada Dear Ms. Logan: In your letter dated August 4, 2026, you requested a binding ruling on the tariff classification and eligibility of a handbag and a tote bag under the United States-Mexico-Canada Agreement (USMCA). You have referred to the merchandise at issue as the “Buckle Up Bags.” The first article is a handbag. It is designed and sized to contain the small personal effects normally carried on a daily basis such as a wallet, keys, and small cosmetic items. The second article is a tote bag. It is designed and sized to provide storage, protection, portability and organization to the larger personal effects associated with travel such as books and clothing. Both bags are constructed with an outer surface consisting entirely of woven polyester seatbelt webbing, which is a man-made textile material. The interiors are lined with cotton textile. The components used to manufacture the bags include polyester thread, zippers, metal hardware, and adjustable seatbelt-webbing straps, i.e., textile material. You have indicated in your request that all cutting, sewing, assembly, and finishing occur in Canada. Classification: The applicable subheading for the “Buckle Up” handbag will be 4202.22.8100, Harmonized Tariff Schedule of the States (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 general rate of duty will be 17.6% ad valorem.
The applicable subheading for the “Buckle Up” tote bag will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. USMCA: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note ("GN") 11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a "good originating in the territory of a USMCA country" only if- (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); Since the handbag and tote bag contain non-originating materials, they are not considered goods wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the products qualify under GN 11(b)(iii). As previously noted, the bags are classified under subheadings 4202.22.8100 and 4202.92.3131, HTSUS. The applicable rules of origin for goods classified under these subheadings are in GN 11(o), which provide in relevant part:
A change to subheading 4202.22 from any other chapter, except from headings 5407, 5408 or 5512 through 5516, or fabric of man-made fibers of subheading 5903.10, fabric of man-made fibers of subheading 5903.20, fabric of man-made fibers of subheading 5903.90, fabric of man-made fibers of subheading 5906.99 or fabric of man-made fibers of subheading 5907.00. A change to subheading 4202.92 from any other chapter, except from headings 5407, 5408 or 5512 through 5516, or fabric of man-made fibers of subheading 5903.10, fabric of man-made fibers of subheading 5903.20, fabric of man-made fibers of subheading 5903.90, fabric of man-made fibers of subheading 5906.99 or fabric of man-made fibers of subheading 5907.00. Based on the facts provided, the goods described above qualify for USMCA preferential tariff treatment, because they will meet the requirements of the tariff shift rules above. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division