The tariff classification of a handbag from Italy

N292062 December 6, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a handbag from Italy Dear Ms. Shira: In your letter dated November 13, 2017, you requested a tariff classification ruling on behalf of your client, Ralph Lauren. You have submitted a sample, which is being returned to you under separate cover. The submitted sample, identified as the “Mini Modern Tote,” is a handbag. You state in your request that it is constructed of 100% genuine leather. The bag is designed and sized to provide storage, organization, protection and portability to personal effects that would normally be carried on a daily basis. It features a main compartment with one open wall pocket, two carrying handles, a shoulder strap, a key fob (attached to one of the handles), and a snap closure at the top. It measures approximately 7” (W) x 10” (H) x 3.5” (D). In your request, you suggested classification of the handbag under 4202.91.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. However, this article does not have adequate storage capacity to accommodate the larger personal effects associated with travel or sports. The submitted sample is more properly classified as a handbag. 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 percent 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 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 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