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NY L87962

October 13, 2005

CLA-2-42:RR:NC:TA:341 L87962


TARIFF NO.: 4202.21.6000; 6601.91.0000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. 1199
Williston, VT 05495

RE: The tariff classification of a Handbag and Umbrella from Hong Kong.

Dear Ms. Marcoux:

In your letter dated September 28, 2004, you requested a tariff classification ruling for a Handbag and Umbrella.

The sample submitted is identified as item 51750 “Patchwork Leather Handbag Set”. The item consists of a ladies handbag and an umbrella with telescopic shaft. The umbrella is carried inside a zippered bottom compartment of the bag. The handbag is manufactured with an exterior surface of genuine patchwork leather not coated or covered on the exterior with plastics. The interior is textile lined and features a zippered wall pocket on one side and an open cell phone pocket on the other. The bag measures approximately 12”(W) x 10”(H) x 4”(D). You have indicated that the handbag and umbrella are considered to be a set. However for classification purposes the items are not considered to be a set. Each item will stand on its own merit.

The applicable subheading for the Handbag 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.

The applicable subheading for the Umbrella will be 6601.91.0000, HTS, which provides for “Umbrellas Other: Having a telescopic shaft”. The rate of duty will be Free.

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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