CLA-2-42:OT:RR:NC:N4:441
Stefanie Sklanka
Kooba Accessory Network Group, LLC
350 Fifth Avenue, 4th Floor
New York, NY 10118
RE: The tariff classification of a handbag from China
Dear Ms. Sklanka:
In your letter dated September 22, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The style you refer to as “Brown Jane” 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 interior storage compartment with a zippered pocket and three open pockets on the sidewalls. The front exterior has a flap that secures with two metal magnetic snaps. The bag has both a leather shoulder strap and a carrying handle at the top. It measures approximately 10” (W) across the top x 11” (H) x 4.5” (W).
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 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 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/.
Your inquiry does not provide enough information for us to give a classification ruling on style, Brown Mariah. Your request for a classification ruling should include a sample in the same condition in which it will be imported. The bag submitted appears to be a mock-up sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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