The tariff classification of a leather handbag and tote bag from Italy

N036060 September 10, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030 Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a leather handbag and tote bag from Italy 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 C382015 is a handbag constructed with an outer surface of 100% leather. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag has a textile-lined main compartment that secures with a magnetic closure. On both sides of the main compartment, are additional compartments that secure with metal zipper closures. The bag has double leather carrying handles. The front exterior of the bag has two flap pockets that secure with metal clasps. It measures approximately 12” (W) x 8.75” (H) x 5” (D). Style C382018 is a tote bag constructed with an outer surface of 100% leather. The bag is designed to contain personal effects, clothing, and accessories during travel. It has a textile-lined main compartment that secures with a magnetic closure. On both sides of the main compartment, are additional compartments that have an open pocket and a zippered pocket on the sidewalls. Both compartments secure with metal zipper closures. The bag has double leather carrying handles. The front exterior of the bag has two open pockets and two flap pockets that secure with metal clasps. It measures approximately 15.25” (W) x 10” (H) x 6.25” (D). The applicable subheading for the handbag 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%. The applicable subheading for the tote bag will be 4202.91.0030, HTSUS, which provides for in part, for travel, sports and similar bags, with the outer surface of leather, other. The rate of duty will be 4.5 percent ad valorem. 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