United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E82141 - NY E82204 > NY E82165

Previous Ruling Next Ruling

June 11, 1999

CLA-2-42:RR:NC:TA:341 E82165


TARIFF NO.: 4202.21.6000

Ms. Tammy Tetzlaff
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of ladies handbags from China.

Dear Ms. Tetzlaff:

In your letter dated May 21, 1999, you requested a tariff classification ruling for ladies handbags.

You have submitted four samples of ladies handbags, identified as style numbers LH0205B, LH0503B, LH0600A-C and LH007A-D. Each bag is manufactured with an exterior surface of leather with textile interior linings. Style LH0503B has a leather coin purse attached to the shoulder strap by means a metal chain. Style LH0007A-D has a leather cosmetic purse with mirror attached. Also attached to the bag’s interior is a key fob of leather. For classification purposes styles LH0503B and LH007A-D with accessories are considered to be sets. The handbags will impart the essential character of the sets. Each bag is secured by means of a top zippered and/or magnetic snap closure. Your samples are being returned as requested.

The applicable subheading for the handbags of leather (with or without accessories) will be 4202.21.6000, 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, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10 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 212-637-7091.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: