CLA-2-42:RR:NC:TA:341 E86707
Ms. Ludene Murphree
Gap, Inc.
One Harrison Street
San Francisco, CA 94105
RE: The tariff classification of a shoulder bag from China.
Dear Ms. Murphree:
In your letter dated September 3, 1999, you requested a tariff classification ruling for a shoulder bag.
Style 695179 is a shoulder bag of 100 percent leather. It measures approximately 12” x 11” x 1 ½” and is open at the top. The shoulder straps are of leather and the bag has a textile lining. There is a zippered security pocket sewn into the interior lining. The bag is said to be valued over $20 each.
Although the article is referred to as a “shopper”, it is more of a kind similar to a “HANDBAG”. The term “HANDBAGS” includes pocketbooks, purses, shoulder bags, clutch bags, and similar articles. Such goods are usually substantially constructed and do not have a capacity to carry articles more than the small articles of a kind normally carried in a purse or pocketbook. The shoulder bag is of a kind akin to an article primarily designed to carry keys, a wallet, sunglasses, key cases and similar small personal effects. Your sample is being returned as requested.
The applicable subheading for Style 695179, the shoulder bag 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 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