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8661731991-09-13New YorkClassification

The tariff classification of a shoe bag, a wallet, aspectacle case, and handbags from Canada.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of a shoe bag, a wallet, aspectacle case, and handbags from Canada.

Ruling Text

NY 866173 September 13, 1991 CLA-2-42:S:N:N3G:341 866173 CATEGORY: Classification TARIFF NO.: 4202.92.1500; 4202.32.4000; 4202.22.4500 Mr. Michael Daigle Maestro Leather R.R. 1, Box 865 St. Antoine, N.B. EOA 2x0 RE: The tariff classification of a shoe bag, a wallet, a spectacle case, and handbags from Canada. Dear Mr. Daigle: In your letter dated August 15, 1991 you requested a tariff classification ruling. You have submitted five samples, a travel shoe bag, a check wallet, a spectacle case and two lady's handbags all constructed of a tapestry fabric of 42% polyester/58% cotton with leather trim. The shoe bag is designed with a leather drawstring collar and leather corners. It is unlined and measures approximately 8 1/2" x 14". The wallet is designed with a billfold section, a chain pocket and a separate flap area which is designed with a check holder. It measures approximately 7 1/2" x 4", and closes by means of a hook and loop closure. The larger handbag measures approximately 5" x 9" with 2" side gussets. It is secured by means of a flap with a metal snap closure. The smaller handbag is designed with 3 separate divided pockets and measures approximately 5 1/2" x 6". Both items features leather shoulder straps designed to be worn on the shoulder. The applicable subheading for the travel shoe bag of textile materials will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. The applicable subheading for the check wallet and the spectacle case of textile materials will be 4202.32.4000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad 2 valorem. The applicable subheading for the handbags of textile materials will be 4202.22.4500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. Goods classifiable under subheading 4202.92.1500, 4202.32.4000, and 4202.22.4500, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport