CLA-2-42:RR:NC:TA:341 E81167
Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6/FL
New York, NY 10018
RE: The tariff classification of leather handbags from China.
Dear Ms. Cheung:
In your letter dated April 23, 1999, you requested a tariff classification ruling for leather handbags.
The samples submitted, identified as styles 79-14473 and 79-14495, are ladies handbags manufactured with an exterior surface of leather with textile interior linings. Style 79-14473 is a shoulder bag measuring approximately 10.5”(L) x 11”(T) with 2.5” gussets. It is secured by means of a magnetic snap top closure. Style 79-14495 is a sling type bag measuring approximately 6” x 11” with 4.75” gussets. It is secured by means of zippered closure. Your samples are being returned as requested.
The applicable subheading for the handbags of leather will be 4202.21.6000, 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 not over $20 each. The rate of duty will be 10 percent ad valorem.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division