The tariff classification of a leather handbag from China.

NY F85838 April 18, 2000 CLA-2-42:RR:NC:341:F85838 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Sandra Kobs Kohl's N56 17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a leather handbag from China. Dear Ms. Kobs: In your letter dated April 10th, 2000 you requested a tariff classification ruling. The sample submitted with your request is style #LM1050. The item is a leather handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 8" x 6 1/4", has an exterior surface of 100% split leather and consists of a central compartment with an accordion type compartment on the front exterior. The interior of the central compartment is lined and has a zippered back wall pocket. The front compartment contains multiple credit card slots, open slots of various sizes, and a slot for an I.D. card. An open pocket is incorporated on the front of the accordion compartment and a shoulder strap is permanently attached to the top of the bag. You have indicated that the cost of the bag is under $20. The applicable subheading for #LM1050 will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is 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