CLA-2-42:S:N:N3G:341 859110
Ms. Sharon Gillquist, Production Manager
Wilsons Suede & Leather
7401 Boone Avenue North
Brooklyn Park, MN 55428
RE: The tariff classification of a lady's shoulder bag from
Korea.
Dear Ms. Gillquist:
In your letter dated December 19, 1990, you requested a
tariff classification ruling.
The submitted sample, style #2124, is a lady's leather
shoulder bag with textile lace trim. The bag is lined with
textile materials and measures approximately 8" x 8". It
features an adjustable leather shoulder strap designed to be worn
on the shoulder and closes by means of a drawstring closure.
Your sample is being returned per your request.
The applicable subheading for style #2124, the shoulder bag
of leather, will be 4202.21.6000, Harmonized Tariff Schedule of
the United States (HTS), 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. The duty rate will be 10 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport