CLA-2-42:OT:RR:NC:N4:441
Ms. Rita Grapp
Anne Klein
1411 Broadway, 21st Floor
New York, NY 10018
RE: The tariff classification of a handbag from China
Dear Ms. Grapp:
In your letter dated August 29, 2017, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
The subject merchandise, E/W Satchel, is a satchel-style handbag constructed with an exterior surface of 100% leather. The handbag 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 and two open pockets on the interior walls. The exterior has a pocket with a snap closure on the front panel. The bag features a zippered opening, four metal feet on the bottom, a detachable shoulder strap, and two short carrying handles to facilitate carrying the bag on the arm. It measures approximately 12” (w) x 10” (h) x 5” (d).
The applicable subheading for the handbag will be 4202.21.9000, 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 over $20 each. The rate of duty will be 9 percent 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division