The tariff classification of a handbag from China

N243762 August 1, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000 Harry J. Gonnelly Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a handbag from China Dear Mr. Gonnelly: In your letter dated June 27, 2013, you requested a tariff classification ruling on behalf of your client, Tory Burch, LLC. You have submitted a sample, which we are returning to you. Style 32139998 is a compartmentalized handbag constructed with an outer surface of wolfish leather. The handbag is slightly triangular in shape and designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior of the bag is divided into three compartments with a zippered pocket and two open pockets on the interior walls. The bag features a hook closure under a decorative flap. It has a carrying handle and a detachable, adjustable shoulder strap. The rear exterior has an open pocket across the width. It measures approximately 8” (W) across the top opening x 6.5” (H) x 6.5” (D). The applicable subheading for the handbag, if valued not over $20, 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, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% ad valorem. The applicable subheading for the handbag, if valued over $20, will be 4202.21.9000, 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. The applicable subheading for the handbag, if valued over $20, will be 4202.21.9000, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division