The tariff classification of a handbag from China

N251050 March 24, 2014 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Brenda Bodnar Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Bodnar: In your letter dated February 28, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style 60330830-2JJ is a handbag. The outer surface of the bag is composed of three materials. The laboratory report you have submitted indicates that is 49.47% leather, 41.59% textile material, and 8.94% zipper (which is metal). The leather predominates over the other materials by weigh and overall surface area. Thus, it is the material that provides the essential character to the bag, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It features one leather shoulder strap, a textile-lined interior, two exterior zippered pockets, and one snap closure. It measures approximately 8.75” (W) x 6.25” (H) x 0.5” (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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division