The tariff classification and marking of a handbag and a wallet from Italy

N248778 January 14, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.31.6000; 4202.21.6000; 4202.21.9000 Abdulwahab Odunuga Angelo Bruni 4145 Landing Drive, 3C Aurora, IL 60504 RE: The tariff classification and marking of a handbag and a wallet from Italy Dear Mr. Odunuga: In your letter dated November 21, 2013, which was received in this office on December 17, 2013, you requested a tariff classification and marking ruling. You have submitted two samples, which are being returned to you. You have also submitted two catalogs. This ruling is applicable only to the submitted samples in the condition in which they were presented to this office and as described below. You state that both articles are manufactured in Milan, Italy. The first sample is a handbag constructed with an outer surface of genuine leather. It is designed and sized to contain the small personal effects carried on a daily basis. It features one textile-lined interior compartment, a top zippered opening, two interior open pockets, one interior zippered pocket, and two short handles. It measures approximately 12” (W) x 10” (H) x 5” (D). The exterior of the bag has the words “Labiena Italy” and the year “1856” incorporated into design. There is a permanently sewn-in label on the upper back wall of the interior of bag with the words “Labiena” and below that “Made in Italy.” These words are permanently die-stamped into the material with which the label is constructed. The second sample is a wallet constructed with an outer surface of genuine leather. It is tri-fold in design with a flap closure that secures with one snap. The interior of the wallet features two large pockets for paper currency or receipts, nine slot pockets for identification or credit cards, one small mesh pocket, and one coin pocket. The words “Labiena” and below that “Made in Italy” are permanently die-stamped into the leather of the interior of the wallet. 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 wallet will be 4202.31.6000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 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/. You have also requested a ruling on whether the proposed marking “Made in Italy” is an acceptable country of origin marking for the imported handbag and wallet. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The proposed marking of the imported handbag and wallet, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported articles. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division