The tariff classification of handbags from Indonesia

N172516 July 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Melissa Fox Vandegrift Forwarding Company One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of handbags from Indonesia Dear Ms. Fox: In your letter dated June 16, 2011, you requested a tariff classification ruling on behalf of your client, Marc Jacobs. Your samples will be returned to you. Style M3113011 is a handbag constructed with an outer surface of 100% genuine leather. The bag is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. It has a textile-lined storage compartment with no additional features. It has a zipper closure at the top and a removable leather shoulder strap with metal clips at each end. The front exterior has two pockets with twist-lock metal closures. The bag measures approximately 9.5” (W) x 6.5” (H) x .25” (D). Style M3113037 is a handbag constructed with an outer surface of 100% genuine leather. The bag is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. The bag has a textile-lined storage compartment with a pocket on the sidewall. It has a zipper closure at the top and an adjustable removable leather shoulder strap with metal clips at each end. The bag measures approximately 10” (W) x 7” (H) x .25” (D). The applicable subheading for the handbags 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