The tariff classification of leather handbags

N036581 September 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Krystal Mehnert Donna Karan 600 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of leather handbags Dear Ms. Mehnert: In your letter dated August 25, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style R4811703 is a handbag constructed with an outer surface of 100% leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined main compartment with a zippered wall pocket. The bag has a flap that secures with a magnetic closure and has a single shoulder strap. The front exterior has two flap pockets that also secure with magnetic closures. The handbag measures approximately 12” (W) x 7” (H) x 4.5” (D). Style R4810203 is a handbag constructed with an outer surface of 100% leather embossed to look like snakeskin. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The bag has a metal zipper closure and a shoulder strap. It measures approximately 12” (W) x 8” (H) x 5” (D). In your letter, you suggest classification under subheading 4202.91.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for travel, sports and similar bags, with the outer surface of leather, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The handbag is not designed or sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The bag is more specifically classified under subheading 4202.21.9000, HTSUS. The applicable subheading for style R4811703 and R4810203 will be 4202.21.9000, 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 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