The tariff classification of a handbag from Italy

N287178 July 11, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 60 Sutton Place South New York, NY 10022 RE: The tariff classification of a handbag from Italy Dear Mr. Zelman: In your letter dated May 31, 2017, you requested a tariff classification ruling on behalf of your client, Valentino Bags. You have submitted a sample, which is being returned to you under separate cover. The subject merchandise, identified in your letter as the style, Alice, is a handbag constructed of leather. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features a flap closure that is secured with one toggle closure, two shoulder straps, a textile-lined interior, and two interior zippered pockets. It measures approximately 10.5” (W) x 7” (H) x 3.5” (D). You state in your letter that it is valued over $20.00. The applicable subheading for the handbag of leather 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 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division