The tariff classification of a handbag

N023699 March 5, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Edward E. Foster Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of a handbag Dear Mr. Foster: In your letter dated February 15, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted is identified as style B21098. It is a handbag constructed with an outer surface of 100% leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined main compartment with a zippered wall pocket, an open pocket sized for a cell phone, and a pocket with a snap closure. It has two padded, adjustable shoulder handles and an open top with a magnetic closure. It measures approximately 11” (W) x 9.25” (H) x 6” (D). 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 9% percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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