CLA-2-39:OT:RR:NC:N4:415
Evgeniya Teplova
Alexander Wang, LLC
139 Beekman Street
New York, NY 10038
RE: The tariff classification of a handbag from Vietnam.
Dear Ms. Teplova:
In your letter dated April 1, 2024, you requested a tariff classification ruling.
A sample was provided and will be retained by this office for training purposes.
The product under consideration is described as the Heiress Flex Bag. This handbag is constructed from molded polyurethane plastic studs on a textile, with a polyester textile lining, a cowhide handle, and a zippered opening. The rubber-like stud crystals almost completely obscure the fabric underneath. We note that the submitted images showed the bag in pink, but the provided sample was black, though you indicated that they are identical except for color. The handbag measures approximately 11.75 inches by 3.5 inches by 2.75 inches.
Handbags are specifically provided for in the second half of heading 4202. Articles in the second half of heading 4202 are limited to those products constructed of, or covered with, the materials named therein. Molded plastic is not one of the named materials. As this handbag is predominately covered with the molded plastic crystals, it would be excluded from heading 4202.
As the Heiress Flex Bag would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther. The column one, general rate of duty is 5.3 percent ad valorem.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division