CLA-2-42:OT:RR:NC:N4:441
Darlene Buro
Carmichael International Service
20 West Lincoln Ave, Suite 300
Valley Stream, NY 11580
RE: The tariff classification of a handbag from China
Dear Ms. Buro:
In your letter dated March 13, 2013, you requested a tariff classification ruling on behalf of your client, Elizabeth and James. You have submitted a sample, which is being returned to you.
Item #4 is a handbag constructed with an outer surface of leather. It is designed and sized to contain the small personal effects normally carried on a daily basis. The bag features one textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. It has a 12” wide top opening with two hidden magnet closures. The bag measures approximately 9.5” (H) x 13” (W) x 4” (D).
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.
The applicable subheading for the handbag, if valued over $20, will be 4202.21.9000, 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 over $20 each. The rate of duty will be 9% 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,
Thomas J. Russo
Director
National Commodity Specialist Division