CLA-2-42:S:N:N6:341 806601
Ms. Sharon Friscia
Moda Imports, Inc.
1741 West Edgar Street
Linden, NJ 07036
RE: The tariff classification of a handbag of leather from
Italy.
Dear Ms. Friscia:
In your letter dated January 25, 1995, you requested a
tariff classification ruling for a handbag of leather.
The sample submitted, style 5249, is an evening bag
manufactured of a suede leather bag body with a vinyl lining.
There is a small change pocket sewn to the inside lining wall and
a leather string shoulder strap which is designed to be
convertible. The exterior of the bag is ornamented with a brass
metal which simulates twisted rope forming a grid of one inch
squares. The brass forms an exterior frame as much as being
ornamental. Your sample is being returned as you requested.
The applicable subheading for Style 5249, the evening of
leather, will be 4202.21.9000, Harmonized Tariff Schedule of the
United States (HTS), 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.
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