The tariff classification of a handbag from China

N271494 January 13, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Ms. 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 December 10, 2015, you requested a tariff classification ruling. Your sample will be returned to you. Style VC-GIANA-CL2 is a clutch-style handbag constructed of an outer surface of more than one material. The handbag has a body constructed of leather. It also has a flap covered in calf hair that partially folds over the front of the bag and secures with a magnetic closure. The handbag lacks a strap or a handle. It features two metal twist-lock closures at the opening of the main compartment. Under the flap, it has a storage compartment with one zippered pocket and one open pocket on the interior walls. The back of the handbag features a pocket with a magnetic closure. The interior has a textile lining. The bag is designed to contain the personal effects that would normally be carried on a daily basis. The handbag measures approximately 12 ½” (w) x 7 ½” (l) x 1 ¾” (d). In your letter, you have suggested the handbag should be classified in subheading 4303.90, Harmonized Tariff Schedule of the United States (HTSUS). The outer surface area composed of leather is greater than that of the calf hair. Additionally, the information you provided indicates that the value of the calf hair makes up only approximately 31% of the overall value. As such, the essential character is imparted by the leather, General Rule of Interpretation (GRI) 3(b) noted. The applicable subheading for style VC-GIANA-CL2 will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9 percent 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division