CLA-2-42:OT:RR:NC:N4:441
Peter Salvato
Import Commodity Group LTD.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of a handbag from China
Dear Mr. Salvato:
In your letter dated October 16, 2014, you requested a tariff classification ruling on behalf of Tory Burch LLC. You have submitted a sample, which we are returning to you.
Style 11149057 is a handbag constructed with an outer surface of 100% leather. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket, fourteen slot pockets, and two open pockets. The bag features a detachable metal link shoulder strap and a flap closure that secures with a magnetic snap. It measures approximately 7.75” (W) x 5.5” (H) x 2” (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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division