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December 24, 1998

CLA-2-42:K:TC:B6:G21 D85802


TARIFF NO.: 4202.21.9000

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
1372 Broadway, 6/FL
New York, NY 10018

RE: The tariff classification of a leather handbag from China.

Dear Ms. Cheung:

In your letter dated December 8, 1998, you requested a classification ruling.

The submitted sample, style # 28402, is a leather handbag measuring approximately 10" wide X 10" tall with a 3.5" gusset. The base material of the bag is plastic with leather strips covering majority of the outer surface area. It is carried by two leather shoulder straps and closes with a magnetic snap on top. Your sample will be returned to you as requested.

The applicable subheading for the handbag of leather will be 4202.21.9000, Harmonized Tariff Schedule of the United States Annotated, 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 $20.00 each. The duty rate will be 9% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John J. Martuge

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