CLA-2-42:OT:RR:NC:N4:441
Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a wallet and handbag from China
Dear Ms. Malina:
In your letter dated June 13, 2012, you requested a tariff classification ruling. Your samples will be returned to you.
Style 420642 is a coin purse constructed of 100% suede leather. It is designed to hold coins or paper currency. It has a textile-lined storage compartment and a metal zipper closure at the top. The purse measures approximately 6” (W) x 4.5” (H).
Style 418309 is an envelope-style clutch handbag constructed of 100% suede leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. It has a textile-lined storage compartment with a metal zipper closure at the top and no additional features. The bag measures approximately 12” (W) x 5” (H) in the closed position.
Style 418308 is a handbag constructed of 100% genuine leather. It is designed and sized to provide storage, protection, portability, and organization to the articles commonly carried on a daily basis. The bag has a textile-lined interior storage compartment with a zippered pocket and an open pocket with a snap closure on one side wall. It has a metal zipper closure at the top, two carrying handles, and an open pocket with a hidden magnetic closure on the rear exterior. The bag measures approximately 12” (W) x 5” (D) x 6.5” (H) from the bottom of the bag to the zipper closure.
The applicable subheading for the coin purse case will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or handbag, with outer surface of leather, other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the handbags will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division