The tariff classification of a handbag from Italy.

N056936 April 17, 2009 CLA-2-43:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Ms. Sylvia Balev Marc Jacobs Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from Italy. Dear Ms. Balev: In your letter dated April 1, 2009, you requested a tariff classification ruling. The submitted sample, style C392096 (Flash) is a satchel style handbag constructed with an outer surface of calf furskin stitched with leather strips forming a diamond pattern and has two magnetic closures. This handbag measures approximately 12 inches in length, 9 ¾ inches high and 3 ½ inches wide. The strap is a gold tone chain link. The interior of the handbag features a textile lined main compartment with a zippered wall pocket. An exterior zipper at the base of the handbag allows the purse to expand by approximately 2 inches. The sample is being returned to you as requested. Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers "Other articles of furskin." The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, "…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character." Handbags of calf hair are excluded from classification within 4202. The applicable subheading for style C392096 (Flash) will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be Free. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division