The tariff classification of a handbag from China

N069481 August 12, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Jenny Hecht Kooba, Inc. 141 W. 36 Street, 6th Floor New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Hecht: In your letter dated July 21, 2009, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Brown Anna” is a handbag constructed of 100% genuine leather. It is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and three open pockets on the sidewalls. On opposite sides of this compartment there are additional storage spaces. The front exterior has two hidden metal zippered pockets. The bag has an open top with a magnetic closure. It has double shoulder straps and measures approximately 12” (W) x 11” (H) x 6” (D). The applicable subheading for the handbag 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