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NY J80562

February 13, 2003

CLA-2-42:RR:NC:TA:341 J80562


TARIFF NO.: 4202.21.9000

Mr. Edward Foster
Cole Haan
One Cole–Haan Drive
Yarmouth, Maine 04096-1515

RE: The tariff classification of a lady’s handbag from China.

Dear Mr. Foster:

In your letter dated January 27, 2003, you requested a modification of prior ruling NY I84654 for a lady’s handbag. You now indicate that the entered value is $49.50 per handbag.

The sample submitted is identified as a “Top Handle Tote”, style #BO3664. The item is a lady’s handbag designed to contain money, keys, and small accessories on a daily basis. It is manufactured with an exterior surface of bovine leather. The interior of the bag is textile lined and is divided lengthwise by a single zippered compartment that divides the bag into two sections. One side of the bag has a zippered wall pocket and two internal pockets for cell pone or similar items. The bag measures approximately 12.5”(L) x 6”(W) x 9 5/8”(H). The top opening is not secured by a closure. Your sample is being returned as requested.

The applicable subheading for the handbag 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, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9 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.


Robert B. Swierupski

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