The tariff classification of a handbag from China

N152591 March 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Jenny Hecht Accessory Network Group, LLC Kooba Division 350 Fifth Avenue, 4th Floor New York, NY 10118 RE: The tariff classification of a handbag from China Dear Ms. Hecht: In your letter dated March 7, 2011, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Mauve Jordana” is a bottle shaped handbag constructed of 100% genuine leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. It has a metal frame top with a metal push-lock closure. The interior is textile-lined with three open pockets and a zippered pocket on the sidewalls. The bag has a short carrying handle and a one shoulder strap. The back exterior has a zippered pocket across the width. It measures approximately 12.5” (W) at the widest point and 12.5” (H). The top opening is approximately 8” (W). 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