CLA-2-42:OT:RR:NC:N4:441
Ryan Lickfeld
Geodis USA LLC
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of children’s novelty handbags from China
Dear Mr. Lickfeld:
In your letter dated October 28, 2025, you requested a tariff classification ruling on behalf of CVS Pharmacy,
Inc. You have submitted samples and descriptive literature for our review.
Items 828931, 829030, and 829033 are children’s novelty handbags constructed of 100% man-made textile
material. They are designed and sized to contain treats and other small personal effects. Each handbag has a
top opening, one handle, and measures approximately 9” (w) x 6.5” (h).
In your submission, you suggested classification of the articles in heading 6307. The Explanatory Notes to
heading 6307, Harmonized Tariff Schedule of the United States (HTSUS) provides, in pertinent part: This
heading covers made up articles of any textile material which are not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature. Heading 6307 is a residual provision for “other
made up articles of textiles” within Section XI that are not more specifically provided elsewhere within the
HTSUS. The instant articles are provided for in heading 4202 and will be classified therein.
The applicable subheading for the handbags will be 4202.22.8100, HTSUS, which provides for handbags,
whether or not with shoulder strap, including those without a handle, with outer surface of textile materials,
other, other, of man-made fibers. The general rate of duty will be 17.6% ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 4202.22.8100, HTSUS, listed above.
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 of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. 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 4202.22.8100, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4202.22.8100, 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 4202.22.8100, 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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division