The tariff classification of a handbag from China

N111975 July 9, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Rachael Becker Cole Haan One Cole Haan Drive Yarmouth, ME 04096 RE: The tariff classification of a handbag from China Dear Ms. Becker: In your letter dated June 21, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style B30706 is a handbag constructed of 100% genuine leather. It is designed and sized to carry the small personal effects that are typically carried on a daily basis. It has a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. It has a full-frontal flap that secures with two hidden magnetic closures. The bag has an adjustable leather shoulder strap. The back exterior has an open pocket along the width of the bag that secures with a hidden magnetic closure. It measures approximately 12” (W) x 9” (H) x 3.5” (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 straps, including those without handle, with outer surface of 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