The tariff classification of a handbag and a mirror from China

N188958 November 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 7009.92.1000 Stefanie Sklanka Kooba Accessory Network Group, Inc. 350 Fifth Avenue, 4th Floor New York, NY 10118 RE: The tariff classification of a handbag and a mirror from China Dear Ms. Sklanka: In your letter dated October 11, 2011, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Denim Pearl” is a handbag with a detachable mirror that hangs from a carrying handle and fits into a slot pocket on the front exterior. The bag is constructed of 100% genuine leather and the mirror is glass. The two pieces are not considered to be a set for tariff purposes and will be classified under their applicable subheadings. The handbag is designed and sized to contain a wallet, keys, and the small accessories that are normally carried on a daily basis. The handbag has a textile-lined storage compartment with a zippered pocket and three open pockets on the sidewalls. It has an open top with a magnetic closure, two adjustable short carrying handles and a shoulder strap. The handbag measures approximately 11” (W) x 12” (H) x 5.5” (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 strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9 percent ad valorem. The applicable subheading for the mirror will be 7009.92.1000, HTSUS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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