United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0868673 - NY 0868826 > NY 0868758

Previous Ruling Next Ruling

NY 868758

December 3, 1991

CLA-2-42:S:N:N3G:341 868758


TARIFF NO.: 4202.11.0030; 4202.92.4500; 6601.91.0000

Ms. Susan Hall
Heritage Industries, Ltd.
1850 Arthur Ave.
Elk Grove Village, IL 60007-6003

RE: The tariff classification of a briefcase, a cosmetic bag, a shoe bag and an umbrella from Hong Kong.

Dear Ms. Hall:

In your letter dated October 28, 1991, you requested a tariff classification ruling.

The submitted sample, item #22322-5, is a lady's briefcase containing a cosmetic bag, a shoe bag and an umbrella.

The briefcase is constructed of PU/Split leather with a polyurethane coating said to be of .01MM in thickness. The interior is lined with textile materials and features an inside organizer with pen and calculator holders. It is designed with double shoulder length straps, and the back of the case features a full width zippered storage pocket. It is secured by means of a flap with a magnetic snap closure.

The cosmetic bag is constructed with an exterior and interior surface of vinyl. It measures approximately 9 1/4" x 6" x 1". It is secured by means of a top textile zipper closure.

The shoe bag is constructed with an outer surface of vinyl with a textile lining. It measures approximately 10" x 12 3/4". It is secured by means of a top textile zipper closure.

The umbrella is a folding umbrella. The stem of the umbrella collapses telescopically when the umbrella is not in use. The umbrella comes with a clear plastic tube-like case, which has a snap closure. A 4 1/2 inch textile loop carry strap extends beyond the snap closure.

The applicable subheading for item #22322-5, the lady's attache case of leather, will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, with outer surface of leather. The duty rate will be 8 percent ad valorem.

The applicable subheading for items #22322-5, the cosmetic bag and shoe bag of vinyl, will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for item #22322-5, the umbrella, will be 6601.91.0000, HTS, which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas): Other: Having a telescopic shaft. The duty rate will be 8.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: