The tariff classification of a handbag from China

N256530 August 26, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000 Sandy Pray Camuto Group dba VCS Group, LLC 100 Highland Drive Westampton, NJ 08060 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated August 19, 2014, you requested a tariff classification ruling. You have submitted one sample, which we are returning to you. Style VC_MALIK-CL is a clutch-style handbag constructed with an outer surface of leather. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. It features a top zipper closure that folds over the front of the bag. It lacks a strap or handle. The handbag measures approximately 13.5” (W) x 8” (H) x .25” (D). In your ruling request you state that you would like to import the above described handbag under subheading 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, other. Handbags, however, are more specifically provided for within heading 4202 and shall be classified as such. The applicable subheading for the handbag, if valued not over $20, will be 4202.21.6000, 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 not over $20 each. The rate of duty will be 10% ad valorem. The applicable subheading for the handbag, if valued over $20, will be 4202.21.9000, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division