The tariff classification of leather coin purses and handbag from Italy and Indonesia

N036045 September 9, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.31.6000, 4202.21.9000 Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of leather coin purses and handbag from Italy and Indonesia Dear Ms. Fox: In your letter dated August 18, 2008 on behalf of Marc Jacobs, International, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style C373402 and MMJ0423 are coin purses constructed with an outer surface of 100% leather. The purses are designed to carry paper currency, coins, credit cards and similar items. Each has a textile-lined main compartment with a split metal key ring attached at the seam. Both coin purses have a metal zipper closure. Style C373402 measures approximately 5.25” (W) x 3” (H) and style MMJ0423 measures approximately 6” (W) x 3.75” (H). Style C383452 is a clutch-style handbag constructed with an outer surface of 100% leather. The handbag is designed and sized to contain the small personal effects that a woman would typically carry on a daily basis. It features a textile-lined main compartment with no additional features and a metal zipper closure. The bag measures approximately 10” (W) x 6” (H). The applicable subheading for styles C373402 and MMJ0423 will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 8 percent ad valorem. The applicable subheading for style C383452 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9%. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division