CBP Ruling N217817: The tariff classification of a handbag from Hong Kong

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N2 N217817 (June 8, 2012)

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

Your sample will be returned to you. Style M3122329 is a handbag constructed of 90% cow leather and 10% snakeskin. The essential character of the bag is imparted by the cow leather, General Rule of Interpretation 3(b) noted. The bag has a front flap constructed of snakeskin. The flap covers approximately three-quarters of the front exterior and secures with a hidden magnetic closure. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile-lined interior compartment with a zippered pocket on the back wall and measures approximately 9.5” (W) x 7.5” (H) x 3” (D).

CBP rationale

The applicable subheading for the handbag, if valued over $20, 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

N217817 June 8, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Emily Lam Marc Jacobs International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from Hong Kong Dear Ms. Lam: In your letter dated May 7, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style M3122329 is a handbag constructed of 90% cow leather and 10% snakeskin. The essential character of the bag is imparted by the cow leather, General Rule of Interpretation 3(b) noted. The bag has a front flap constructed of snakeskin. The flap covers approximately three-quarters of the front exterior and secures with a hidden magnetic closure. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile-lined interior compartment with a zippered pocket on the back wall and measures approximately 9.5” (W) x 7.5” (H) x 3” (D). The applicable subheading for the handbag, if valued over $20, 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. If the bag is valued under $20 the applicable subheading will be 4202.21.6000, HTSUS. The rate of duty will be 10 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, Thomas J. Russo Director National Commodity Specialist Division

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