The tariff classification of leather handbags with fitted protective cover from Italy

NY I87562 November 13, 2002 CLA-2-42:RR:NC:3:341 I87562 CATEGORY: Classification TARIFF NO.: 4202.21.0090 Mr. Frank T. Garcia Senior Manager Customs Compliance Coach 516 West 34th Street New York, NY 10001 RE: The tariff classification of leather handbags with fitted protective cover from Italy Dear Mr. Garcia: In your letter dated October 23, 2002 you requested a tariff classification ruling. You have submitted a sample of a lady’s leather handbag, style 9375, wholly manufactured of leather. Th bag is valued over U.S. $20 each. It will be imported with a protective cover of textile materials. The textile cover is sized and fitted to accommodate the handbag, is of a kind normally sold with similar quality bags and is suitable for long term use. The handbag with textile protective cover is representative of a range of similar handbags presented with a similar textile cover. The sample is being returned as requested. The applicable subheading for the leather handbags, each presented with the textile protective cover, will be 4202.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for handbag with outer surface of leather, other, valued over $20 each. The rate of duty will be 9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division