The tariff classification of a handbag from China

N257756 October 28, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Martha Long VZI Investment Corporation 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a handbag from China Dear Ms. Long: In your letter dated September 23, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style TIG14168B is a compartmentalized handbag constructed with an outer surface of two materials. The lower portion of the front and back panel are constructed of leather. The remaining portions of the outer surface are made up of a “faux leather” polyvinyl chloride plastic sheeting. Neither material creates a more prominent visual impact. The leather, however, is of a significantly higher value than the plastic sheeting. As such, the essential character of the handbag is imparted by the leather, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States, noted. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has two short handles. The interior of the handbag has a zippered center compartment that divides the bag into two smaller compartments. The interior is textile lined with one zippered pocket and two open pockets. The exterior has one zippered pocket and two open pockets. The outer dimensions of the handbag measure approximately 14” (W) x 11” (H) x 4” (D). The applicable subheading for the handbag will be 4202.21.9000, 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