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June 9, 1999

CLA-2-42:RR:NC:341 E82116

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000

Ms. Tammy Tetzlaff
Kohl's Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of leather handbags from China.

Dear Ms. Tetzlaff:

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

The samples submitted with your request are identified as style numbers LH0202 A/B/C, LH0700 A/B/C, and LH0203 A/B. The items are handbags designed to carry money, keys, and small accessories. Each has an external surface of suede leather.

Style LH0700 A/B/C is a single compartment handbag that measures approximately 7" in height by 2" in width when fully extended. The bag is secured by means of a front flap with a center magnetic snap closure. The interior of the bag is lined and contains a zippered pocket. A single shoulder strap is permanently attached to the top of the bag. You have stated that the price paid for style LH0700 A/B/C will under $20 when sold for export.

Style LH0202 A/B/C measures approximately 9 1/2" in height by 3 1/2" in width when fully extended. The bag is secured by means of a front flap with a center magnetic snap closure. The interior of the bag is lined and has two compartments that are separated by a full-length zippered pocket. The exterior of the bag features a shoulder strap permanently attached to the top of the bag and a zippered pocket on the rear. You have stated that the price paid for style LH0202 A/B/C will be under $20 when sold for export. Style LH0203 A/B measures approximately 11 1/2" in height by 5 1/2" in width when fully extended. The interior of the bag is lined and contains one central compartment and a zippered pocket. The top opening of the bag is secured closed by means of a full-length zippered closure. A reinforced shoulder strap is permanently attached to the top of the bag. The front exterior of the bag has a pocket with a center magnetic snap closure that covers 3/4 of the front surface of the bag. You have stated that the price paid for style LH0203 A/B will be under $20 when sold for export.

The applicable subheading for the leather handbags 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% ad valorem.

Your samples are 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 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.

Sincerely,

Robert B. Swierupski
Director,

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