The tariff classification of leather handbags

N037622 September 24, 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. 07022 RE: The tariff classification of leather handbags Dear Ms. Mehnert: In your letter dated September 4, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style R4811203 and style R4810903 are handbags constructed of genuine leather. The main compartment of each handbag has a metal frame with a “kiss-lock” closure. The compartments are textile-lined with zippered pockets and open pockets on the same sidewall. On the opposite sides of the main compartments, of each handbag, are open pockets with hidden magnetic closures. The front exterior of style R4810903 features two leather rosettes. Both handbags have double carrying handles. Style R4811203 and style R4810903 measure approximately 12” (W) x 9” (H) x 6” (D). In your letter, you suggested 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 styles R4811203 and R4810903 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%. 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