CLA-2-42:S:N:N6:341 880405
Mr. Alan Siegal
Genghis Kahn Freight Service Inc.
161-15 Rockaway Blvd.
Jamaica, New York 11434
RE: The tariff classification of leather bags from China.
Dear Mr. Siegal:
In your letter dated November 12, 1992, on behalf of
Barganza Inc., you requested a classification ruling.
You have submitted five samples of leather bags. They are
identified as styles 35092, 35057, 35059, and 35050. Style 35050
comes in two sizes. The small size is shipped nested inside the
larger size. You state that these items are sold as handbags.
You believe that they should be classified as handbags. You have
attached pages from fashion magazines showing train cases and
luggage style bags being used as handbags.
Although you indicate that the items are sold and used as
handbags, styles 35057, 35059 and 35050 are more than a ladies
purse or pocketbook. Style 35092 is considered to be a "handbag"
as provided by heading 4202, Harmonized Tariff Schedules of the
United States. We assume that style 35092 is valued over $20
each. Your samples are being returned as you requested.
The applicable subheading for style 35092 will be
4202.21.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for handbags... with outer surface of
leather, composition leather or patent leather, other, valued
over $20 each. The duty rate will be 9 percent ad valorem.
The applicable subheading for styles 35057 and 35059 will be
4202.91.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for trunks, suitcases, vanity
cases,...other, with outer surface of leather, of composition
leather or of patent leather, travel sports and similar bags.
The duty rate will be 6.8 percent ad valorem.
The applicable subheading for styles 35050 (large and small)
will be 4202.11.0090, Harmonized Tariff Schedule of the United
States (HTS), which provides for ...trunks, suitcases, vanity
cases, attache cases, briefcases school satchels and similar
containers, with outer surface of leather, of composition leather
or of patent leather, other . The duty rate will be 8 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport