CLA-2-42:OT:RR:NC:N4:441
Rachael Becker
Cole Haan LLC
6 Ashley Drive
Scarborough, ME 04074
RE: The tariff classification of a handbag from China
Dear Ms. Becker:
In your letter dated May 8, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
The sample you refer to as “Adele Small Tote” is a compartmentalized handbag constructed with an outer surface of leather. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It features a textile-lined interior compartment that is divided into two sections by a zippered pocket that is permanently attached at the center of the bag. One interior wall has two open pockets and the other has one zippered pocket. The bag features two short carrying handles and a magnetic closure. It measures approximately 12.5” (W) x 9” (H) x 5” (D).
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% 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