The tariff classification of a handbag from China

N254750 July 22, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Debra Dudzinski VZI Investment Corp. 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated June 20, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style CHR11004 is a satchel-style handbag constructed with an outer surface of leather. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket and an open pocket on the interior walls. It has a top opening with a zipper closure and two carrying handles. The body of the bag measures approximately 12.75” (W) x 9” (H) x 5.25” (D). The front and rear panel of the bag extend beyond the zippered opening, slightly adding to the bag’s overall outer dimensions. These panels are only decorative; however. They do not provide additional storage capacity to the bag. The applicable subheading for style CHR11004 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division