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 > 2000 NY Rulings > NY E85627 - NY E86047 > NY E86035

Previous Ruling Next Ruling
NY E86035




September 1, 1999

CLA-2-42:RR:NC:341:E86035

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 9801.00.1097; 3304.30.0000; 3304.10.0000

Mr. Mark Majors
Payless Shoesource Inc.
3231 SE Sixth Street
Topeka, KS 66607

RE: The tariff classification of a ladies' handbag from China.

Dear Mr. Majors:

In your letter dated August 17th, 1999, you requested a tariff classification ruling for a ladies' handbag from China.

The sample submitted with your request is identified as style #2259. The item is a ladies' handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 8" in height by 6 1/2" in width and is manufactured wholly of a sheeting of plastic. The interior of the bag is unlined and consists of a single compartment with no additional features. The top opening of the bag is secured by a zippered closure that spans half way down one side, across the top, and half way down the other side. The bag incorporates a carry handle on the top of the bag and two adjustable, permanently attached shoulder straps on the rear of the bag that enable use as a backpack. The front exterior features a zippered pocket that contains one bottle of nail polish and one container of lip-gloss. You state in your request that the nail polish and lip-gloss are made in the United States and shipped to China to be placed in the bag for importation into the United States. The sample bag submitted is similar to styles HBSM #3 and HBMD #2, which were subjects of Customs decision 961513, September 24, 1998.

The nail polish and lip-gloss are subject to Food and Drug Administration regulations.

The applicable subheading for the handbag portion of style #2259 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap...with outer surface of sheeting of plastic. The rate of duty will be 18% ad valorem.

The applicable subheading for the nail polish and lip-gloss portion of style #2259 will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other, other. The rate of duty will be free.

The applicable subheading for the nail polish portion of style #2259 will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparationsmanicure or pedicure preparations. The rate of duty will be free.

The applicable subheading for the lip-gloss portion of style #2259 will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparationslip make-up preparations. The rate of duty will be free.

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

Your sample is being returned as requested.

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, contact National Import Specialist Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: