The tariff classification of handbags from China

N244701 August 28, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of handbags from China Dear Ms. Zambuto: In your letter dated August 1, 2013, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Style FLAPUPP is a compartmentalized handbag. You state in your letter that it is constructed of leather. The bag is designed and sized to contain the small personal effects commonly carried on a daily basis. The interior is textile-lined and features one permanently attached zippered pocket that divides the interior into two sections. The bag as two short handles intended to be worn at the elbow. It also has one detachable shoulder strap. The bag measures approximately 13” (W) x 8” (H) x 5.5” (D). Style BLOGGER is a hard-sided handbag. You state in your letter that it is constructed of leather. The bag is designed and sized to contain the small personal effects commonly carried on a daily basis. The interior is textile-lined and features two zippered pockets and three slots for identification or credit cards. The handbag has an optional insert to hold a notepad with pen or similar articles. The opening is secured with a latch closure. It has one carry handle and one detachable shoulder strap. The handbag measures approximately 10” (W) x 8.5” (H) x 2” (D). Style BETTY CAGE is a clutch-style handbag. You state in your letter that it is constructed of leather. The bag is designed and sized to contain the small personal effects commonly carried on a daily basis. The interior is textile-lined and features one zippered pocket. It has a zipper closure and a detachable shoulder strap. The bag measures approximately 12.5” (W) x 7” (H) x 0.5” (D). The applicable subheading for the handbags 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% 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, Myles B. Harmon Acting Director National Commodity Specialist Division