The tariff classification of a handbag from China

N111977 July 8, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Rachael Becker Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of a handbag from China Dear Ms. Becker: In your letter dated June 21, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style B31486 is a handbag constructed of 100% genuine leather. It is designed and sized to carry the small personal effects that are carried on a daily basis such as keys or a wallet. It has a textile-lined main compartment with no additional features and a single shoulder strap made of both leather and metal links. The bag has a full-frontal flap that secures with a metal buckle. The back exterior has an open pocket that secures with a hidden magnetic closure along the width of the bag. It measures approximately 11.5” (W) x 9” (H) x 4” (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