CLA-2-42:OT:RR:NC:N4:441
Rachael Becker
Cole Haan
One Cole Haan Drive
Yarmouth, ME 04096
RE: The tariff classification of a handbag from Vietnam
Dear Ms. Becker:
In your letter dated January 31, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The style you refer to as the “Eden Small Tote” is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain money, keys, and the other small accessories that are carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has a metal zipper closure at the top and two carrying handles. The bag measures approximately 10” (W) x 8.5” (H) x 5” (D).
The applicable subheading for the handbag 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