The tariff classification of a novelty handbag from Italy

N300392 September 26, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Mr. Mark Grundy Bollore Logistics 19630 Pacific Gateway Drive Torrance, CA 90501 RE: The tariff classification of a novelty handbag from Italy Dear Mr. Grundy: In your letter dated August 31, 2018, you requested a tariff classification ruling on behalf of Staud Inc. You have submitted a sample which will be returned to you under separate cover. The subject merchandise is identified as the “Mini Moreau Bag.” The article is a two-piece novelty handbag. It is made up to emulate a flower pot in a mesh carrier. The “bucket,” which serves as the body and storage compartment to the handbag, is constructed of leather. The handles of the bag are attached to a wide-mesh carrier. The “bucket” is placed inside the mesh component. The two components are considered to be composite goods for tariff purposes, General Rule of Interpretation 3(b) noted. Neither component is functional on its own without the other. The “bucket” is the component which contains the personal effects and provides the more pronounced visual impact. As such, the essential character is provided by the leather component. The applicable subheading for the Mini Moreau Bag 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 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division