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 coin purse with charms from Indonesia
Dear Ms. Smith:
In your letter dated June 5, 2025, you requested a tariff classification ruling. You have provided photographs
and descriptive literature.
Style HLC53BX30 is composed of a coin purse and three detachable charms. The purse is constructed with
an outer surface of plastic sheeting and measures approximately 4.5” (W) x 1.5 (D) x 3.25” (H). The purse
will be set up for retail sale with the three charms which will be used to personalize and decorate it. The
purse and charms are considered a set for tariff purposes, General Rule of Interpretation 3(b) noted. The
essential character is imparted by the purse as it is fully functional with or without the charms, which are
merely optional components. Moreover, while the charms may compel the consumer to choose this purse
over others, it is the useful functions of the purse which will motivate the consumer to purchase it.
The applicable subheading for style HLC53BX30 will be 4202.32.1000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for articles of a kind normally carried in the pocket or the handbag,
with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of
reinforced or laminated plastics. The general rate of duty will be 12.1¢/kg + 4.6 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 subheading 4202.32.1000, 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