CLA-2-42:RR:NC:341:E89406
Mr. William F. Sullivan
MSAS Global Logistics
248-06 Rockaway Blvd.
Jamaica, NY 11422
RE: The tariff classification of a leather handbag from India.
Dear Mr. Sullivan:
In your letter dated November 1, 1999, on behalf of Newport News Inc., you requested a tariff classification ruling.
The sample submitted with your request, style #500-05-036, "Ladies Belt Bag", is a handbag designed to contain money, keys, and small accessories on a daily basis. The exterior surface is comprised of leather. The interior of the bag is lined, non-compartmentalized, and secured by a full-width hook and loop closure. The front exterior of the bag features a zippered pocket which overlays the central compartment and an auxiliary pocket secured by a front flap with hook and loop closure. An adjustable, permanently attached strap enables the user to wear the bag around one's waist.
The applicable subheading for style #500-05-036 will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…other, valued not over $20 each. The rate of duty will be 10% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your sample is being returned as requested.
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