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 > 1997 NY Rulings > NY 893483 - NY 893618 > NY 893484

Previous Ruling Next Ruling
NY 893484

January 19, 1994

CLA-2-42:S:N:N6:341 893484


TARIFF NO.: 4202.22.1500

Mr. Hector M. Caballero
Caballero Brokers, Inc.
1000 Washington St. - Ste #2
Laredo, TX 78040

RE: The tariff classification of lady's handbags from Mexico.

Dear Mr. Caballero:

In your letter dated December 27, 1993, on behalf of NSC Corporation, you requested a tariff classification ruling for lady's handbags.

You have submitted three samples of lady's handbags, identified as model numbers 01018, 01066 and 01181. They are composed of an exterior surface of (PVC) plastic sheeting with leather interior linings. Model 01018 is a shoulder bag measuring approximately 11 inches by 8 inches with 3 1/2 inch gusset. Model 01066 measures approximately 12 inches by 10 inches with 5 inch gussets. Both of the above models are secured by means of top textile zippered closures. Model 01181 measures approximately 10 inches by 9 1/2 inches with 4 inch gussets. It is secured by means of a flap with a tab that is inserted through a metal loop. The handbags are designed with PVC carrying handles or shoulder straps and/or both.

The applicable subheading for Models 01018, 01066 and 01181, the lady's handbags of (PVC) plastic sheeting, will be 4202.22.1500, 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 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: