CBP Ruling E87731 — The tariff classification of leather handbags from China.

Tariff classification

Headings: 4202

Product description

The items are handbags designed to carry money, keys, and small accessories during travel. Each handbag has a textile body wholly covered with leather. The top collar, handles, bottom collar and bottom are of leather. The front and back panels are of leather latice. The essential character of the handbags is the leather frame with latice work. The interior of each bag is lined and consists of a single compartment with a back wall zippered pocket on one side and back wall open pockets on the other. The top opening of each bag is secured by a zippered closure. Shoulder straps are incorporated on each bag. Style 02061405 also features carry handles.

CBP rationale

The applicable subheading for style number 02061406 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 applicable subheading for style numbers 02013404 and 02061405 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 E87731 September 28, 1999 CLA-2-42:RR:NC:341:E87731 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000 Ms. Mary L. Irish Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of leather handbags from China. Dear Ms. Irish: In your letter dated September 20th, 1999, you requested a tariff classification ruling for leather handbags from China. The samples submitted with your request are identified as style numbers 02013404, 02061406, and 02061405. The items are handbags designed to carry money, keys, and small accessories during travel. Each handbag has a textile body wholly covered with leather. The top collar, handles, bottom collar and bottom are of leather. The front and back panels are of leather latice. The essential character of the handbags is the leather frame with latice work. The interior of each bag is lined and consists of a single compartment with a back wall zippered pocket on one side and back wall open pockets on the other. The top opening of each bag is secured by a zippered closure. Shoulder straps are incorporated on each bag. Style 02061405 also features carry handles. The applicable subheading for style number 02061406 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% ad valorem. The applicable subheading for style numbers 02013404 and 02061405 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 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your samples are being returned as requested. 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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