The tariff classification of a leather handbag from China.

NY E86182 September 20, 1999 CLA-2-42:RR:NC:341:E86182 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a leather handbag from China. Dear Ms. Wierbicki: In your letter dated July 28th, 1999, on behalf of Avon Products, Inc. you requested a tariff classification ruling for a leather handbag. The sample submitted with your request is identified as Product Profile (PP) #PP195833, "Double Handle Satchel with Gold Tone Look". The item is a lady's handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 10 1/4" in height by 13" in width and has an exterior surface that is chiefly comprised of leather. The bag incorporates two carry handles and a detachable shoulder strap. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. The top opening of the bag is secured by means of a full-length zippered closure. The rear exterior features a full-length zippered pocket. You have indicated that the item is valued under $20. The applicable subheading for #PP195833 will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of leather of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division