U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of lady's handbags from Indonesia.
NY 899767 July 27, 1994 CLA-2-46:S:N:N6:341 899767 CATEGORY: Classification TARIFF NO.: 4602.10.2920; 4602.10.2500 Ms. Norma Mello 1507 Alapapa Drive Kailua, HI 96734 RE: The tariff classification of lady's handbags from Indonesia. Dear Ms. Mello: In your letter dated June 27, 1994, you requested a tariff classification ruling for lady's handbags. You have submitted one sample and a photo of items identified as lady's handbags with your request. The sample submitted is a small shoulder bag which is wholly of a plaiting material said to be of the "Lotus Plant". The bag is lined with textile material and measures approximately 6 1/4 inches in width by 7 inches in height. The item is secured by means of a "loop" over a button-like fastener. Your sample is being returned as you requested. You have submitted a photo of an item which appears to be a lady's handbag made of a coconut palm frond. You have indicated that the item is lined but no measurements or style number were submitted. The applicable subheading for the shoulder bag of plaiting material said to be of the "Lotus Plant" will be 4602.10.2920, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; Luggage, handbags and flatgoods, whether or not lined: Other, handbags. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the handbag said to be made of coconut palm frond will be 4602.10.2500, HTS, which provides for basketwork, wickerwork, and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; Luggage, handbags and flatgoods, whether or not lined: Other. The duty rate will be 18 percent ad valorem. 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