The tariff classification of a handbag from Italy

N052281 March 20, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Sylvia Balev Marc Jacobs International 72 Spring Street 9th Floor New York, N.Y. 10012 RE: The tariff classification of a handbag from Italy Dear Ms. Balev: In your letter dated February 13, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The style you refer to as “Oui” is a quilted 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 pocket on the sidewall. The bag has an open top with a magnetic closure and a shoulder strap. About two inches from the top, there is an adjustable belt with a buckle that passes through metal grommets on the front and rear exterior of the bag. It measures approximately 10.5” (W) x 12” (H) x 0.5” (D). The applicable subheading for style “Oui” 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