CLA-2-42:OT:RR:NC:N4:441
Amy Smith
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53035
RE: The tariff classification of a handbag with a removable charm from Bangladesh
Dear Ms. Smith:
In your letter dated May 19, 2025, you requested a tariff classification ruling. You have submitted
photographs and descriptive literature for our review.
The article in question is a handbag constructed with an outer surface of plastic sheeting. It is imported with
a dangling charm used decorate the handbag. The handbag and charm are considered a set for tariff
purposes. The essential character of the set is imparted by the handbag, General Rule of Interpretation 3(b)
of the Harmonized Tariff Schedule of the United States, noted.
The applicable subheading for the handbag will be 4202.22.1500, 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheadings
4202.22.1500, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 and Border Protection
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, please contact
National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division