The tariff classification of a handbag from Italy

N212926 April 16, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000 David M. Murphy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4000 RE: The tariff classification of a handbag from Italy Dear Mr. Murphy: In your letter dated March 30, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Style IN692 is a handbag constructed of two materials. The front panel is constructed of nylon textile material. The back panel is constructed of genuine leather as is the adjustable shoulder strap. On the front of the bag there is also a leather flap that covers approximately half of the front panel. Neither of the materials largely predominates in the overall surface area of the bag. You state in your letter that the leather compromises approximately 71% of the cost of manufacturing the bag. As such, the essential character of the bag is imparted by the leather, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects normally carried on a daily basis. It features an interior pocket and one exterior pocket. It measures approximately 7.75” (H) x 7.5” (W) x 3.5” (D). The applicable subheading for the style IN692 will be 4202.21.6000, 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 or of composition leather, other, not valued over $20. The rate of duty will be 10% 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