The tariff classification of a leather handbag with a silk drawstring pouch from Italy

N056937 April 14, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Sylvia Balev Marc Jacobs International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a leather handbag with a silk drawstring pouch from Italy Dear Ms. Balev: In your letter dated April 1, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style C392066 is a leather handbag with a removable silk drawstring pouch that snaps into the handbag. Pursuant to General Rule of Interpretation (GRI) 3(b), the leather handbag and silk pouch are considered a set. The handbag imparts the essential character of the set. The handbag 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 wall pocket. It has a removable carrying strap with metal clips at each end. The bag has an open top with no form of closure and measures approximately 10” (W) x 7.5” (H) x 1.5” (D). The applicable subheading for style C392066 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