The tariff classification of a lady's shoulder bag fromKorea.

NY 859110 January 07, 1991 CLA-2-42:S:N:N3G:341 859110 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Sharon Gillquist, Production Manager Wilsons Suede & Leather 7401 Boone Avenue North Brooklyn Park, MN 55428 RE: The tariff classification of a lady's shoulder bag from Korea. Dear Ms. Gillquist: In your letter dated December 19, 1990, you requested a tariff classification ruling. The submitted sample, style #2124, is a lady's leather shoulder bag with textile lace trim. The bag is lined with textile materials and measures approximately 8" x 8". It features an adjustable leather shoulder strap designed to be worn on the shoulder and closes by means of a drawstring closure. Your sample is being returned per your request. The applicable subheading for style #2124, the shoulder bag of leather, will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other. The duty rate will be 10 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