CLA-2-96:OT:RR:NC:N4:433
Judy L. Sucharitakul, President
Perryman , Mojonier Company
9710 S. La Cienega Boulevard
Inglewood, CA 90301
RE: The tariff classification of handbags assembled in China.
Dear Ms. Sucharitakul:
In your letter dated March 14, 2013, on behalf of Brighton Collectibles, d/b/a Leegin Creative Leather Products, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Style E9667X is a hand bag identified as “Abundance.” The exterior color of the handbag is listed as moonlight/steel. The handbag has a kid suede leather lining, colored in pewter, and is wholly covered over on two sides with laminated gray processed “capiz” shell. The tab and shell edge trim are made from anthracite colored, metallic “Lamba” leather. Inside the bag there is a zippered compartment on one side and four pockets on the other side. This bag features a magnetic snap closure, embellished with a decorative metal casting containing a large size, oval, black lip shell ornament, accented around with eight symmetrically placed imitation gemstones. There is an available detachable chain link carrying strap.
Style E9668X is a handbag identified as “Golden Sand.” The exterior color of the handbag is listed as sand/brass. The handbag has a fabric lining, colored in platinum scroll, and is wholly covered over on two sides with laminated shell (ipil shores) belonging to the taxonomic class within the phylum Mollusca. The tab and shell edge trim are made from copper colored, Bellissimo leather. Inside the bag there is a zippered compartment on one side and four pockets on the other side. This bag features a magnetic snap closure, embellished with a decorative metal casting containing a large size, oval, painted gold ornament, accented around with eight symmetrically placed imitation gemstones. There is an available detachable chain link carrying strap.
The applicable subheading for the handbags will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division