CLA-2-42:OT:RR:NC:N4:441
Edward Foster
Cole Haan
6 Ashley Drive
Scarborough, ME 04074
RE: The tariff classification of a handbag from Vietnam
Dear Mr. Foster:
In your letter dated August 22, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Style B37697 is a wristlet-style handbag constructed of 100% genuine leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are normally carried on a daily basis. It has a textile-lined storage compartment with an open pocket on the sidewall. The top of the bag secures with a metal zipper closure. Sewn into a side seam is a leather strap for carrying with a metal clip at the end. The handbag measures approximately 9.25” (W) x 6” (H).
The applicable subheading for the handbag, if valued not over $20, will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division