D86680 D8 Ruling Active

The tariff classification of LEATHER HANDBAGS from China.

Issued January 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.21.6000

Headings: 4202

Product description

You have submitted four samples with your request, all have an outer surface of leather. Style MS9103 is approximately 7.5" x 5" x 3" in size, has an undivided/textile lined interiorwith side zip pocket, top zipper closure and vinyl shoulder strap. Style MS9004 is approximately 9" x 9" x 3.5" in size, has an undivided/textile lined interior with side zip pocket, top zipper closure, two exterior pockets without closure and vinyl shoulder strap. Style MS9006 is approximately 10" x 8" x 1.5" in size, has a textile lined/three compartment interior with side zip pocket, a flap over with metal snap closure and vinyl shoulder strap. Style MS9105 is approximately 8" x 6" x 2.5" in size, has anundivided/textile lined interior with side zip pocket, a flap over with meta snap closure, two exterior pockets and vinyl shoulder strap.

CBP rationale

The applicable subheading for styles MS9103, MS9004, MS9006and MS9105 will be 4202.21.6000 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, other, valued not over $20 each.

Full text

PD D86680 JANUARY 25, 1999 CLA-2-42:RI:130:DJP:G25 D86680 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Christine Basile Kohl's Department Stores, Inc. N56 W1700 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of LEATHER HANDBAGS from China. Dear Ms. Basile: In your letter, received at Customs January 12,1999, you requested a tariff classification ruling. You have submitted four samples with your request, all have an outer surface of leather. Style MS9103 is approximately 7.5" x 5" x 3" in size, has an undivided/textile lined interiorwith side zip pocket, top zipper closure and vinyl shoulder strap. Style MS9004 is approximately 9" x 9" x 3.5" in size, has an undivided/textile lined interior with side zip pocket, top zipper closure, two exterior pockets without closure and vinyl shoulder strap. Style MS9006 is approximately 10" x 8" x 1.5" in size, has a textile lined/three compartment interior with side zip pocket, a flap over with metal snap closure and vinyl shoulder strap. Style MS9105 is approximately 8" x 6" x 2.5" in size, has anundivided/textile lined interior with side zip pocket, a flap over with meta snap closure, two exterior pockets and vinyl shoulder strap. The applicable subheading for styles MS9103, MS9004, MS9006and MS9105 will be 4202.21.6000 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, other, valued not over $20 each. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177of 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, Richard A. Barrette Service/Area Port Director Providence, RI

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