Base
B857641997-06-13New YorkClassification

The tariff classification of girls' handbags and children's backpacks with outer surfaces of cotton pile fabric from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly

Summary

The tariff classification of girls' handbags and children's backpacks with outer surfaces of cotton pile fabric from China.

Ruling Text

PD B85764 June 13, 1997 CLA-2-42 SE:C:D G02 B85764 CATEGORY: Classification TARIFF NO.: 4202.22.8030, 4202.92.3015 Ludene Murphree The Gap, Inc. Two Harrison San Francisco, California 94105 RE: The tariff classification of girls' handbags and children's backpacks with outer surfaces of cotton pile fabric from China. Dear Ms. Murphree: In your letter dated May 22, 1997 you requested a tariff classification ruling. The items which The Gap, Inc. intends to import are girls' handbags (styles 242698/242711)) and children's backpacks (styles 242563/242710) having outer surfaces of a cotton velvet pile fabric. Each of the backpacks has a zippered top closure, a zippered interior side pocket, an exterior pocket having a flap with a snap closure, and two adjustable backpack straps made from the same pile fabric as the body of the bag. The backpacks measure approximately 8 x 3 1/4 x 10 inches. The handbags measure approximately 5 1/2 x 5 3/4 inches, have a top flap closure secured by a metal snap, and have a carry handle made from the same pile fabric as the body of the bag. The applicable subheading for the girls' handbags will be 4202.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, other, other, of cotton. The rate of duty will be 19.3 percent ad valorem. The applicable subheading for the chidren's backpacks will be 4202.92.3015, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of cotton. The rate of duty for these items will also be 19.3 percent ad valorem. Items 4202.22.8030 and 4202.92.3015 fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The samples are being returned herewith in accordance with your request. 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson ` Supervisory Import Specialist