U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of leather handbags from China.
NY 878886 October 13, 1992 CLA-2-42:S:N:N3H:341 878886 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Mr. Martin B. Levy Edison Brothers Stores, Inc. Import Department 501 N. Broadway St. Louis, MO 63166-6995 RE: The tariff classification of leather handbags from China. Dear Mr. Levy: In your letter dated September 8, 1992, received in this office October 2, 1992, you requested a tariff classification ruling on leather handbags. You have submitted three samples of handbags by "Barganza", identified as styles DON 1, 2 and 4. They are constructed with an outer surface of 100% pig leather with textile inner linings. The three styles are box-type in design with top lock closures. The bags are designed with leather carry handles or shoulder straps and/or both. The handbags varies in size measuring from approximately 9" x 5 1/4" x 3 1/2" to 6" x 6" x 4". Your samples are being returned as you requested. The applicable subheading for styles DON 1, 2, and 4, the box-type handbags 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: Valued not over $20 each. 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