CLA-2-42:OT:RR:NC:N4:441
Yoro, Japan RE: The tariff classification of a handbag from Japan Dear Mr. Yuzawa: In your letter dated November 17, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review.
The article at issue, item number 83-78001, is a handbag. It is constructed with a leather base. The majority of the outer surface is covered with paper. The bag is designed and sized to contain small personal effects that would normally be carried daily. The article measures approximately 11.8 inches (H) x 11.8 inches (W) x 2.36 inches (D.)
The applicable subheading for the handbag will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, other. The general rate of duty will be 20 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division