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M86900 M8 Ruling Active

The tariff classification of a lady’s handbag from China.

Issued October 30, 2006 by U.S. Customs and Border Protection.

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M8 M86900 (October 30, 2006)

Tariff classification

HTS codes: 4202.21.9000

Headings: 4202

Product description

The item is a lady’s handbag designed to contain money, keys, and small accessories on a daily basis. It is manufactured with an exterior surface of bovine leather and measures approximately 13”(W) x 5.5”(D) x 7”(H). The bag features one carrying handle, one zippered wall pocket, and a textile lining.

CBP rationale

The applicable subheading for the handbag will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M86900 October 30, 2006 CLA-2-42:RR:NC:TA:341 M86900 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Mr. Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, Maine 04096-1515 RE: The tariff classification of a lady’s handbag from China. Dear Mr. Foster: In your letter dated September 22, 2006, you requested a classification ruling. This office is retaining your sample. The sample submitted is identified as a “Paige Frame Bag,” style B17007. The item is a lady’s handbag designed to contain money, keys, and small accessories on a daily basis. It is manufactured with an exterior surface of bovine leather and measures approximately 13”(W) x 5.5”(D) x 7”(H). The bag features one carrying handle, one zippered wall pocket, and a textile lining. The applicable subheading for the handbag will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 nine 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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