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August 25, 1999

CLA-2-42:RR:NC:TA:341 E85954


TARIFF NO.: 4202.21.6000

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

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

Dear Ms. Kobs:

In your letter dated August 16, 1999, you requested a tariff classification ruling for a leather handbag.

The sample submitted, identified as style number LH0004A, is a handbag manufactured with an exterior surface of leather with a textile interior lining. The bag has an adjustable shoulder strap of vinyl and features two zippered compartments on either side divided by a center compartment with a magnetic snap fastener. The article measures approximately 10 3/8”(L) x 3 7/8”(W) x 9 ½”(H). Your sample is being returned as requested.

The applicable subheading for the handbag of leather 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

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