The tariff classification of a handbag from China

N241895 May 21, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Rachael Becker Cole Haan LLC 6 Ashley Drive Scarborough, ME 04074 RE: The tariff classification of a handbag from China Dear Ms. Becker: In your letter dated May 8, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. The sample you refer to as “Berkeley Small Tote” is a handbag constructed with an outer surface of leather. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. The interior compartment has a textile lining. It features a top opening with a zipper closure, two short carrying handles, and an adjustable, removable shoulder strap. It measures approximately 11” (W) x 10” (H) x 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% 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