The tariff classification of a handbag from China

N275353 June 1, 2016 CLA-2-43:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 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 April 25, 2016, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you under separate cover. Style BECA-CB is a handbag constructed of two materials. The body is of calf hair. The trim and flap closure are of leather. The essential character is imparted by the calf hair, General Rule of Interpretion 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The handbag is designed and sized to provide storage, protection, organization, portability to the small personal effects carried on a daily basis. It measures appromiately 10” (W) x 4” (D) x 8” (H). Articles of a kind similar to a coin purse, handbag, shoulder bag, or clutch bag are often classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” Handbags of calf hair are excluded from classification within 4202. The applicable subheading for BECA-CB will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division