CLA-2-42:NC:TA:341 H89677
Ms. Djibril Makalou
Ann Taylor
1372 Broadway, 5th FL
New York, NY 10018
RE: The tariff classification of a handbag from Korea and/or China.
Dear Ms. Makalou:
In your letter dated March 26, 2002, you requested a tariff classification ruling for a handbag.
The sample submitted is identified as style 31-62672. The item is a lady’s handbag manufactured with an exterior surface of 100% cotton textile material with leather trim. The bag consists of a textile-lined interior featuring a zippered pocket on either interior wall. It measures approximately 11 ½”(W) x 9 ½”(H) x 4 ½”(D). The bag is secured by means of a top zippered closure. Your sample is being returned as requested.
The applicable subheading for the handbag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division