The tariff classification of a handbag from China

N255959 August 12, 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 August 4, 2014 you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style CHR11092 is a satchel-style handbag constructed with an outer surface of 100% 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 two open pockets on the interior walls. The bag has a zippered exterior pocket on the front panel, a pocket with a magnetic closure on the back panel, a top zippered opening, a detachable shoulder strap, and two short carrying handles. The handbag measures approximately 14” (W) x 9” (H) x 6” (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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division