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E86682 E8 Ruling Active

The tariff classification of a handbag of leather from China.

Issued September 20, 1999 by U.S. Customs and Border Protection.

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E8 E86682 (September 20, 1999)

Tariff classification

HTS codes: 4202.21.6000

Headings: 4202

Product description

The bag features double compartments with top zippered closures, back and front exterior full-width pocket and an adjustable shoulder strap of vinyl. The bag measures approximately 11 ½” x 9 ½” x 4”. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Style LH0006A, the handbag of leather, 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, of composition leather or of patent leather, other, valued not over $20 each.

Full text

NY E86682 September 20, 1999 LA-2-42:RR:NC:TA:341 E86682 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a handbag of leather from China. Dear Ms Kobs: In your letter dated September 2, 1999, you requested a tariff classification ruling for a handbag of leather. The sample submitted, identified as style number LH0006A, is a handbag manufactured of an exterior surface of leather with a textile interior lining. The bag features double compartments with top zippered closures, back and front exterior full-width pocket and an adjustable shoulder strap of vinyl. The bag measures approximately 11 ½” x 9 ½” x 4”. Your sample is being returned as requested. The applicable subheading for Style LH0006A, the handbag of leather, 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, of composition leather or of patent 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 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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