HS Code Classification Handbag with Coin Purses US Customs>Customs Tax Consultant Kenya

The handbag and smaller cases provide the same useful functions of storage, protection and portability and are considered a set as presented on import. The handbag is the article that imparts the essential character of the set, General Rule of Interpretation 3(b) noted.

CLA-2-42:OT:RR:NC:N4:441

Ms. Vicky Lee

Macy’s Merchandising Group

151 West 34th Street

New York, NY 10001

RE: The tariff classification of a handbag with coin purses from China

Dear Ms. Lee:

In your letter dated September 26, 2022, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.

The article at issue, which you referred to as the “Handbag/Coin Case Set, Style 038951001” consists of a handbag and several smaller cases akin to coin purses. In your request, you stated that the handbag is constructed with an outer surface of plastic sheeting. The article is designed and sized to contain the small personal effects carried on a daily basis. It also provides protection, portability, storage, and organization to its contents. The interior is textile-lined and features one open interior compartment with a zippered pocket and a shoulder strap. The handbag measures approximately 8.5″(L) x 3″(W) x 7″(H).

The handbag and smaller cases provide the same useful functions of storage, protection and portability and are considered a set as presented on import. The handbag is the article that imparts the essential character of the set, General Rule of Interpretation 3(b) noted.

The applicable subheading for Style 038951001will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The general rate of duty will be 16 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.22.1500 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.22.1500, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

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

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 Vikki Lazaro at vikki.lazaro@cbp.dhs.gov.

Sincerely,

Steven A. MackDirector

National Commodity Specialist Division

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