The tariff classification of a handbag of leather from Italy.
Issued February 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.21.9000
Headings: 4202
Product description
There is a small change pocket sewn to the inside lining wall and a leather string shoulder strap which is designed to be convertible. The exterior of the bag is ornamented with a brass metal which simulates twisted rope forming a grid of one inch squares. The brass forms an exterior frame as much as being ornamental. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Style 5249, the evening of leather, will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 806601 February 17, 1995 CLA-2-42:S:N:N6:341 806601 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Ms. Sharon Friscia Moda Imports, Inc. 1741 West Edgar Street Linden, NJ 07036 RE: The tariff classification of a handbag of leather from Italy. Dear Ms. Friscia: In your letter dated January 25, 1995, you requested a tariff classification ruling for a handbag of leather. The sample submitted, style 5249, is an evening bag manufactured of a suede leather bag body with a vinyl lining. There is a small change pocket sewn to the inside lining wall and a leather string shoulder strap which is designed to be convertible. The exterior of the bag is ornamented with a brass metal which simulates twisted rope forming a grid of one inch squares. The brass forms an exterior frame as much as being ornamental. Your sample is being returned as you requested. The applicable subheading for Style 5249, the evening of leather, will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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