CLA-2-42:OT:RR:NC:N4:441
Ms. Deana Smith Carter’s, Inc. 3438 Peachtree Road Northeast
Atlanta, GA 30326
RE: The tariff classification of a handbag from Cambodia
Dear Ms. Smith:
In your letter dated September 29, 2022, you requested a tariff classification ruling. You have submitted photographs and descriptive information for our review.
The article at issue, OshKosh Style number 9O479110, is a backpack-style handbag. It is designed and sized to contain small personal effects that would normally be carried daily. In your request, you stated that the handbag is made of polyurethane material. It has a zippered closure. The handbag features two shoulder straps and measures approximately 8.5” (H) by 6.75” (W) by 4” (D). You have suggested the item is for a child but the images provided do not demonstrate any specific design or decorative features indicating it will marketed to and exclusively used by a child.
The applicable subheading for the handbag will 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.
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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division