The tariff classification of a handbag from China.

N029679 June 20, 2008 CLA-2-43:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Mr. Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, Maine 04096 RE: The tariff classification of a handbag from China. Dear Mr. Foster: In your letter dated May 27, 2008, you requested a tariff classification ruling. The submitted sample, style B222676 is a handbag constructed with an outer surface of two materials. The front and back panels are constructed of calf hair. The sides, bottom, trim and handles are constructed of leather. This handbag measures approximately 18.5 inches in length, 7 inches wide and 12 inches high and features a single clip closure top. The essential character of the bag is imparted by the calf hair. As requested, the sample is being returned. Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” Handbags of calf hair are excluded from classification within 4202. We agree with your classification of 4303.90.0000 because the front and back panels do impart the essential character. The applicable subheading for style B222676 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division