CLA-2-43:OT:RR:NC:N3:348
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Rd.
West Chester, OH 45069
RE: The tariff classification of two handbags from Italy
Dear Ms. Watson:
In your letter dated June 15, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. The submitted samples are being returned as requested.
Item number 25420 is a satchel style handbag constructed of 100% cowhide leather and a front panel containing an outer surface of calf furskin. This handbag measures approximately 15 ½ inches in length, 14 ½ inches high and 4 ¾ inches wide. The strap is cowhide leather and is affixed to the bag with two o-rings. The interior of the handbag features a 100% cotton lined main compartment with two open and one zippered wall pocket.
Item number 25295 is a leather shoulder bag constructed of 100% cowhide leather and a front panel containing an outer surface of calf furskin and has a zipper closure. The shoulder bag measures approximately 8 ¾ inches in length and 9 inches high and ¼ inch wide. The strap is cowhide leather and is affixed to the bag with two o-rings. The interior of the handbag features a 100% cotton lined main compartment with one open wall pocket.
Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers "Other articles of furskin." The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, "…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character." Handbags of calf hair are excluded from classification within 4202.
The applicable subheading for item numbers 25420 and 25295 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin: other. The rate of duty will be Free.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division