RE: The tariff classification of handbags and a plush toy from Cambodia and Vietnam

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 N364364 August 26, 2026 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.22.8100; 9503.00.0073 Deana Smith The William Carter Company 3438 Peachtree Rd NE Atlanta, GA 30326 RE: The tariff classification of handbags and a plush toy from Cambodia and Vietnam Dear Ms. Smith: In your letter dated August 18, 2026, you requested a tariff classification ruling. You have submitted samples and product descriptions for our review. Your samples will be returned under separate cover as per your request. Style 9W561310 is a child’s handbag constructed of plastic sheeting. It is designed and sized to contain the small personal effects a child might carry on a daily basis. It is heart-shaped and features a zipper closure and two straps. It is imported from Cambodia. The applicable subheading for style 9W561310 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. Style 9W804510 is a child’s handbag constructed with an outer surface of man-made textile material. It includes a plush toy composed of 100% polyester. The front pocket of the bag features two openings for the toy’s legs which hold it in place. The bag includes a zip closure, two adjustable straps with a buckle connecting them, a top handle, and a removeable harness strap. It is imported from Vietnam. The plush toy is a full-bodied, three-dimensional cat that measures approximately 9” x 5” x 3” with embroidered facial features. The stuffed animal is principally designed for the amusement of children 3 years of age and older. Due to the independent nature of the plush figure and the handbag, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities.
The applicable subheading for the handbag of style 9W804510 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 general rate of duty will be 17.6 percent ad valorem. The applicable subheading for the plush toy will be 9503.00.0073, HTSUS, which provides for Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. The general rate of duty will be Free. 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. 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