The tariff classification of leather handbags from China

N043364 December 2, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Rita Grapp Liz Claiborne, Inc. One Liz Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of leather handbags from China Dear Ms. Grapp: In your letter dated October 31, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style HKRUD545 is a handbag constructed of 100% cowhide leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. The interior of the bag is unlined and has a zippered pocket on the sidewall. The bag secures with both a drawstring closure and a metal snap. It has a single braided leather shoulder strap and measures approximately 11” (W) x 10.5” (H). Style HKRUD549 is a handbag constructed of 100% cowhide leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. The interior of the bag has a floral textile lining with an open pocket and a zippered pocket on the sidewalls. It secures with a metal zipper closure and has double shoulder straps. The front exterior of the bag has a flap pocket with a hidden magnetic closure while the back exterior has two open pockets. The mouth of the bag measures approximately 9” (W) and increases to 12” (W) across the body of the bag. The bag measures approximately 12” (H) and 7” (D). The applicable subheading for styles HKRUD545 and HKRUD549 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 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