CLA-2-42:OT:RR:NC:N4:441
Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP. 399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of a leather handbag from China
Dear Ms. McLafferty:
In your letter dated May 13, 2011, on behalf of G-III Apparel Group, Ltd., you requested a tariff classification ruling. Your sample will be returned to you.
Style 400/013 is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain money, keys, and other small accessories that are carried on a daily basis. The bag has a textile-lined interior storage compartment with a zippered pocket and two open pockets on the sidewalls. It features an open top with a zipper closure and two carrying handles. The bag measures approximately 12.5" (W) x 9" (H) x 4.5" (D). In your submission you suggest classifying Style 400/013 under subheading 4202.91.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for travel, sports and similar bags, with the outer surface of leather, other. However, while you refer to the bag at issue as a tote bag in your submission letter, it is not sized to contain the larger personal effects that would normally be carried in a tote or travel bag, such as clothing, books, sundry articles, or food.
The applicable subheading for Style 400/013, 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, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% ad valorem.
The applicable subheading for Style 400/013, 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, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% 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