The tariff classification of a handbag from Hong Kong

N210126 April 6, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Regine Lahens Marc Jacobs, Inc. 72 String Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from Hong Kong Dear Ms. Lahens: In your letter dated February 28, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style M6121033 is a handbag constructed of 100% genuine cowhide leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. The interior of the bag has a textile-lined storage compartment. The bag has a flap that covers approximately four inches of the front exterior and secures with a metal snap closure. The bag has an adjustable shoulder strap and a leather carrying handle at the top. The front exterior has two patch pockets with flaps that secure with a metal snap closure. It measures approximately 8.5” (W) x 10” (H) x 1” (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, Thomas J. Russo Director National Commodity Specialist Division