The tariff classification of a patent leather handbag from China

N043755 December 4, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Krystal Mehnert Donna Karan 580 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of a patent leather handbag from China Dear Ms. Mehnert: In your letter dated November 5, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style R1910803 is a handbag constructed of patent leather. It is designed and sized to contain a wallet, keys, and other 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 secures with a top metal zipper closure and has a single carrying strap. The front exterior of the bag has two flap pockets with hidden magnetic closures. The bag measures approximately 12” (W) x 8” (H) x 4” (D). The applicable subheading for style R1910803 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