The tariff classification of a handbag from China

N264279 May 28, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Sandy Pray Camuto Group dba VCS Group, LLC. 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated April 23, 2015, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style VC-SHANE-SH is a handbag constructed with an outer surface of 100% leather. The bag 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 large zippered pocket on one inside wall and two smaller open pockets on the other inside wall. The bag features two open pockets on the outside walls of the bag. It has an attached handle strap that is16” long and a detachable shoulder strap that measures 37”. The bag measures approximately 11” (W) x 10” (H) x 4” (D). You state the FOB value of this bag is over $20.00. 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