CLA-2-42:OT:RR:NC:N3:341
Sylvia Balev
Marc Jacobs International
72 Spring Street 9th Floor
New York, N.Y. 10012
RE: The tariff classification of a handbag from Italy
Dear Ms. Balev:
In your letter dated February 6, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The style you refer to as “Stam” is a quilted handbag constructed with an outer surface of 100% genuine leather. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a metal frame with a kiss-lock closure. It features one large textile-lined storage compartment with a zippered pocket on the sidewall. The bag has double carrying handles and a removable metal chain shoulder strap with metal clips at each end. The exterior of the bag has a zippered pocket. It measures approximately 10” (W) x 10” (H) x 6” (D).
The applicable subheading for style “Stam” will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of 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 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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division