CLA-2-42:OT:RR:NC:N4:441
Mr. Steve Oppenheim
1 Rue de la Sante
79110 Couture-d’Argenson, France
RE: The tariff classification of a handbag from France, Spain or Italy
Dear Mr. Oppenheim:
In your letter dated June 9, 2021, you requested a tariff classification ruling. You have submitted photographs and a website link in lieu of a sample.
The article at issue is a handbag. It is designed and sized to contain the small personal effects carried on a daily basis. The information you provided indicates that the handbag is constructed with an outer surface of 100% genuine leather and is valued over $20.00. The article features an open top, one removable handle, and one adjustable shoulder strap. The interior has two compartments and a zippered pocket in the center. The exterior has an adjustable strap on the top. The handbag measures approximately 26 cm (L) x 26 cm (H) x 17.5 cm (W).
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 general 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