The tariff classification of a handbag from China

NY J80351 January 28, 2003 CLA-2-42:RR:NC:3:341 J80351 CATEGORY: Classification TARIFF NO.: 4202.21.9000 John G. Perry Logistics Specialist C/o Cole Haan One Cole Haan Drive Yarmouth, Maine 04096-1515 RE: The tariff classification of a handbag from China Dear Mr. Perry: In your letter dated January 17th, 2003 you requested a tariff classification ruling. The sample submitted, identified as the “Dara” handbag, measures approximately 14 ½”W x 8 ½”H. The bag’s exterior is made of a lambskin leather weave with a lining of 100% linen. It has a zippered enclosure across its top, a zippered interior wall pocket, and a leather carrying strap. The sample will be returned as requested. The applicable subheading for the handbag will be 4202.21.9000, 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 at over $20.00 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