The tariff classification of a handbag from China

N257028 October 7, 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 September 4, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style Proto #1 is a handbag. You state in your letter that it is constructed of cowhide leather that is coated with plastic sheeting material. The coating is on the side of the leather that faces the interior of the bag. As such, the outer surface constituent material of the bag is the leather. It is designed and sized to contain the small personal effects that are carried on a daily basis. The handbag has an unlined interior compartment, an open top with one magnetic snap closure, two short carrying handles, and an adjustable shoulder strap. It measures approximately 10.5” (W) x 7.25” (H) x 3.5” (D). The applicable subheading for style Proto #1 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/.150 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