CLA-2-42:OT:RR:NC:N4:441
Jenny Hecht
Accessory Network Group, LLC
Kooba Division
350 Fifth Avenue, 4th Floor
New York, NY 10118
RE: The tariff classification of a leather handbag from China
Dear Ms. Hecht:
In your letter dated June 2, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The style you refer to as “Forest Staci” is a handbag constructed of 100% leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are normally carried on a daily basis. The handbag has a textile-lined storage compartment with one zippered pocket and two open pockets. There is a zippered pocket on the front of the bag. The bag has a flap that covers the front exterior and secures with a magnetic closure. The bag can be carried by means of a non-adjustable shoulder strap or by using the small carry handle at the top of the aforementioned flap. The handbag measures approximately 11 ½" (W) x 9 ½" (H) x 4" (D).
The applicable subheading for the handbag, 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 the handbag, 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