The tariff classification of handbags from Mexico

N362805
July 29, 2026
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.21.6000; 4202.21.9000
Aislin Alcocer JESALIN, S.A. DE C.V. Av Mexico 2798, 1A, Circunvalación Vallarta Guadalajara 44680 Mexico RE: The tariff classification of handbags from Mexico Dear Ms. Alcocer: In your letter dated July 1, 2026, you requested a tariff classification ruling. You have submitted photographs and descriptive literature for our review. The articles at issue are five styles of handbags. Each bag is constructed with an outer surface of bovine leather. They are designed and sized to provide organization, protection, portability, and storage to the small personal effects normally carried on a daily basis. Style Sette Negra Granulada is a framed clutch handbag with kiss-lock closure and pleated silhouette. It measures 17.7 in (L) × 10.6 in (H) × 9.1 in (D). Style Sette Lungo is an elongated framed clutch handbag with kiss-lock closure. It measures 15.4 in (L) × 6.7 in (H) 4.7 in (W). Style Sette Petito is a framed handbag with kiss-lock closure and a chain shoulder strap. It measures 8.3 in (L) × 6.3 in (H) × 4.7 in (D). Style Aluna is a framed clutch with a kiss-lock closure and curved silhouette. It measures 13.4 in (L) × 7.1 in (H). Style Riga is flap-style clutch handbag with leather fringe. It measures 5.4 in (L) × 7.5 in (H) × 2.0 in (W). The applicable subheading for the bovine leather handbags, if valued not over $20, will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not

with shoulder strap, including those without handle, with outer surface of leather or of composition leather, other, valued not over $20 each. The general rate of duty will be 10% ad valorem. The applicable subheading for the bovine leather handbags, 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 or of composition leather, other, valued over $20 each. The general rate of duty will be 9% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division