J88201 J8 Ruling Active

The tariff classification of a suede ladies handbag from India

Issued August 28, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.21.6000

Headings: 4202

Product description

Measuring approximately 10”W x 4”H x 2”D, the lined interior of the bag features a zippered wall pocket. The item features a facile snap closure and a metal carrying chain. The sample will be returned as requested.

CBP rationale

The applicable subheading for the suede ladies handbag 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 ovr $20 each.

Full text

NY J88201 August 28, 2003 CLA-2-42:RR:NC:3:341 J88201 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Mr. Alan Siegal C/o Genghis Khan Freight Service, Inc. 161-15 Rockaway Boulevard Suite 306 Jamaica, NY 11434 RE: The tariff classification of a suede ladies handbag from India Dear Mr. Siegal: In your letter dated August 21st, 2003 you requested a tariff classification ruling. The request is on behalf of Barganza, Inc. The sample submitted, identified as Style #61-4980, is a ladies handbag, constructed with an exterior surface of suede decorated with plastic buttons. Measuring approximately 10”W x 4”H x 2”D, the lined interior of the bag features a zippered wall pocket. The item features a facile snap closure and a metal carrying chain. The sample will be returned as requested. The applicable subheading for the suede ladies handbag 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 ovr $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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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