The tariff classification of a handbag from China

N233361 September 28, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 David M. Murphy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a handbag from China Dear Mr. Murphy: In your letter dated September 14, 2012, you requested a tariff classification ruling on behalf of Dooney & Bourke, Inc. Your sample is being returned you. Style IN694 is a handbag constructed with a body of nylon textile material. The front flap, rear exterior, shoulder strap, and trim are constructed of genuine leather. You state in your letter that the nylon textile comprises approximately 36% of the overall surface area and the leather comprises approximately 64% of the surface area. Thus, the leather is the predominate material in the overall surface area. The information you provided indicates that the leather is also of a higher value than the textile material. As such, the essential character of the bag is imparted by the leather, General Rule of Interpretation (GRI) 3(b) noted. The handbag is designed and sized to contain the small articles that would normally be carried on a daily basis. It has a storage compartment with a hanging pocket on the back wall and no additional features. The front exterior has a leather flap and a patch pocket with a metal snap that secures the bag. It measures approximately 11” (W) x 11” (H) x 4” (D). The applicable subheading for style IN694 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. 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