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 > 1993 NY Rulings > NY 883077 - NY 883207 > NY 883207

Previous Ruling Next Ruling
NY 883207

March 18, 1993

CLA-2-42:S:N:N6:341 883207


TARIFF NO.: 4202.21.6000, 4202.22.1500

Mr. Arvind K. Suri
J. F. Moran Co., Inc.
1110 Wellington Avenue
Cranston, RI 02910

RE: The tariff classification of a handbag of leather and/or plastic from China.

Dear Mr. Suri:

In your letter dated February 19, 1993, on behalf of Accessories Associates, Inc., you requested a tariff classification ruling on a handbag of leather and/or plastic.

The submitted sample, style A1042, described as a "Pocket Organizer", is essentially a lady's handbag containing a telephone/address indexer and calendar planner. The exterior surface is constructed of patched leather. The interior is divided into three compartments which features a center full- width zippered pocket, a bill-fold section, and pockets to contain credit cards and other types of identification. There is a permanently attached mirror within the bag. The third compartment is designed with slots which contains the telephone/address indexer and the calendar planner. There is a removable shoulder strap attached by means of two metal snaps within the top section of the bag. The bag measures approximately 7" x 5 1/4" with 2" gussets. It is secured by means of a flap with a metal snap closure. Although the item at issue contain wallet features, it is essentially a handbag, and for classification purposes will be classified accordingly.

You have also requested the proper classification for a bag identical to the one above, identified as style 2903, if constructed of vinyl.

The applicable subheading for style A1042, the handbag of leather, will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather: Other: Valued not over $20 each. The duty rate will be 10 percent ad valorem.

The applicable subheading for style 2903, the handbag if constructed of vinyl, will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The duty rate will be 20 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: