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 G81197 - NY G81243 > NY G81209

Previous Ruling Next Ruling
NY G81209

September 6, 2000



TARIFF NO.: 4202.22.1500

Ms. Rita Pitts
Dillard's, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of a handbag from China.

Dear Ms. Pitts:

In your letter dated August 25th, 2000 you requested a tariff classification ruling.

The sample submitted with your request is identified as style #S12F111. The item is a double handle, top zippered handbag. The bag has an overall measurement of 12" wide by 8" high. It is tapered from the top and has a 4" deep base. The top zipper pull is of shiny metal and is embossed "Preston + York". The bag has a textile fabric lining and one interior zippered pocket.

The bag body is a composite of three laminated layers made up to simulate genuine leather. It is essentially imitation leather. The exterior surface consists of an embossed sheeting of plastics made up to simulate a top grain leather. The middle layer is of a split leather and the backing is of a sheeting of foamed cellular plastics.

The applicable subheading for S12F111 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of sheeting of plastic. The rate of duty will be 17.6% ad valorem.

The United States Federal Trade Commission (FTC) has published "Guides for Selected Leather and Imitation Leather Products," 16 CFR Part 24 in the Federal Register, volume 61, Number 193, dated October 3rd, 1996. The "Guides" are applicable to the manufacture, sale, distribution, marketing or advertising of all kinds or types of leather or simulated leather articles including handbags and represent interpretations of laws administrated by the FTC for the guidance of the public in conducting its affairs legally. It is recommended that you note those portions regarding imitation leather or plastic coated leathers. The "Guides" apply regardless of the tariff classification to which goods are subject.

The sample submitted is not legally marked with the country of origin, China, as required by Section 304. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. It is recommended that each article be marked by means of a sewn-in fabric label, placed in the top seam in close proximity to the top zipper, which conspicuously and legibly reads, "Made in China.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: