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 > 1995 NY Rulings > NY 800107 - NY 801672 > NY 800575

Previous Ruling Next Ruling
NY 800575

August 17, 1994

CLA-2-42:S:N:N6:341 800575


TARIFF NO.: 4202.21.6000; 4202.22.1500

Mr. Steve Weiser
Seigel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036- 8901

RE: The tariff classification of lady's shoulder bags from Hong and/or China.

Dear Mr. Weiser:

In your letter dated July 29, 1994, on behalf of Liz Claiborne Accessories, Inc., you requested a tariff classification ruling for lady's shoulder bags.

The samples submitted, identified as styles 91002, 91014, 91100, 91103 and 91109, are lady's shoulder bags with wallet-like features. Styles 91002 and 91014 are constructed of leather and styles 91100, 91103 and 91109 are constructed of pvc (plastic). The interiors are designed multiple pockets to contain other small personal effects, slots for credit cards and other personal identification, etc.. Each bag has additional front and rear full- width exterior zippered or open pockets and/or both. Their size range from approximately 7 1/3" x 5 1/4 x 1 1/4" to 7 3/4" x 5 1/4" x 2". All styles feature removable shoulder strap and they are secured by means of flaps snap closures. Although the items have wallet features, for classification purposes they are considered to be shoulder bags. Your samples are being returned as you requested.

The applicable subheading for Styles 91002 and 91014, the shoulder bags 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 rate of duty will be 10 percent ad valorem.

The applicable subheading for Styles 91100, 91103 and 91109, the shoulder bags of pvc plastic, will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those with handle, with outer surface of sheeting of plastic. 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: