The tariff classification of a ladies handbag and wallets from Brazil

NY J80716 February 13, 2003 CLA-2-42:RR:NC:3:341 J80716 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.31.6000 Dale Rose C/o E & E Shoe Brokerage P.O. Box 30 Monticello, KY 42633 RE: The tariff classification of a ladies handbag and wallets from Brazil Dear Ms. Rose: In your letter dated January 30th, 2003 you requested a tariff classification ruling. The first sample submitted, identified as Mitty Courum Ref. #B56, is a ladies handbag. Constructed of leather and measuring approximately 12”W x 9”H x 3 ½”D, the bag has a zippered enclosure across its top. The interior is lined and has an open pocket to hold a cell phone on one side and a zippered wall pocket on the other. The bag has two leather carrying straps. The applicable subheading for the ladies 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 over twenty dollars each. The rate of duty will be nine percent ad valorem. The second sample submitted, identified as Mitty Courum Ref. #M2FS, is a men’s wallet. Constructed of leather, it measures approximately 5”W x 3 ¾”H x ½”D. A fold-over wallet, it features a divided billfold section, credit card pockets, business card slots, and photo sections. It is secured by a snap closure. The third item, identified as Mitty Corum Ref. #M3TF, is a ladies wallet. Constructed of leather, it measures approximately 5”W x 4 ¼”H x 1”D. The item opens up into three sections and features a billfold section that extends through two of the sections. The lefthand section features credit card slots and opens up into a checkbook holder. The center section holds photo inserts, a penholder and a ballpoint pen, and business card slots. The back of the wallet features an open pocket and a zippered pocket superimposed upon it. The item is secured by a snap closure. The applicable subheading for the wallets will be 4202.31.6000, HTS, which provides for trunks, suitcases, vanity cases, … including those without a handle: Articles of a kind normally carried in the pocket or in the handbag: with outer surface of leather, of composition leather or of patent leather: Other. The rate of duty will be eight percent ad valorem. All three items are packed in a textile drawstring bag. All items will be returned as requested. 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