The tariff classification of a handbag from Italy

N255546 August 5, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Elizabeth T. Weinzierl-Gutmann Savino Del Bene U.S.A. Inc. 149-10 184th Street Jamaica, NY 11413 RE: The tariff classification of a handbag from Italy Dear Ms. Weinzierl-Gutmann: In your letter dated July 18, 2014, you requested a tariff classification ruling on behalf of Marc Jacobs International. You have submitted a sample, which is being returned to you. You have referenced several styles but have submitted a sample of only one. This ruling is applicable only to the submitted sample as described below. Style C0001495, which you refer to as the Small Incognito, is a satchel-style handbag. You state in your letter that the bag is constructed 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 compartment with a zippered pocket and an open pocket on the interior walls. The bag has a top opening with a zipper closure, a detachable shoulder strap, and two short handles. The bag measures approximately 11” (W) x 9” (H) x 7” (D). The applicable subheading for style C0001495 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