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NY D88445

February 24, 1999

CLA242:RI:130:DJP:G25 D88445


TARIFF NO.: 4202.21.9000

Ms. Rita Pitts
Dillard Department Stores, Inc.
11701 Otter Creek Road South
Mabelvale, AR 72103

RE: The tariff classification of a LEATHER HANDBAG from China.

Dear Ms. Pitts:

In your letter, received at Customs February 18,1999, you requested a tariff classification ruling.

The sample submitted with your request, style 922L804, is a women's leather handbag approximately 12" x 12" x 2" in size. This bag has an undivided, textile lined interior with side wall zip pocket, leather shoulder straps, a top zipper closure, an exterior open pocket and a layer of foam between the lining an exterior. The outer surface is of leather.

The applicable subheading for style 922L804 will be 4202.21.9000 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 leather, other, valued over $20 each. The rate of duty will be 9 percent ad valorem.

Your sample is being returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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.


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