The tariff classification of a handbag from Indonesia

N133177 December 14, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Michelle Hall OHL International 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a handbag from Indonesia Dear Ms. Hall: In your letter dated November 15, 2010, you requested a tariff classification ruling on behalf of your client, Marc Jacobs. Your sample will be returned to you. Style M3111048 is a handbag constructed of 100% genuine cowhide leather. The handbag is designed and sized to carry the small personal effects that are typically carried on a daily basis such as keys or a wallet. It has a textile-lined main compartment with a zipper pocket and two open pockets on the sidewalls. The bag has a removable, adjustable shoulder strap and two carrying handles that can be worn at the elbow. It has a metal zipper closure at the top and measures approximately 11.5” (W) x 7” (H) x 6.5” (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