The tariff classification of a handbag from Vietnam

N334011 August 3, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.29.9000 Evgeniya Teplova Alexander Wang LLC 386 Broadway New York, NY 10013 RE:      The tariff classification of a handbag from Vietnam Dear Ms. Teplova:  In your letter dated July 14, 2023, you requested a tariff classification ruling.  A sample was submitted, which will be returned to you under separate cover. Style 20423K03L is a handbag constructed with a base of 100% lambskin leather. While the article is constructed of leather, it does not make up the entire outer surface or the majority of the outer surface of the article. There are brass adornments permanently affixed to the bag that are covering portions of the underlying leather.  The handbag is designed and sized to contain the small personal effects that would normally be carried daily. It features an open top and measures approximately 6.75 inches (W) x 4 inches (D) x 5 inches (H). The applicable subheading for the handbag will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, other. The duty rate will be 20 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 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, Steven A. Mack Director National Commodity Specialist Division