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June 8, 1999

CLA-2-42:RR:NC:341 E82125

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 20, 1999, you requested a tariff classification ruling for leather handbags from China.

The samples submitted with your request are identified as style numbers MS8032 A/B/C, LH0701 A/B/C, and LH0200 A/B/D. The items are handbags designed to carry money, keys and small accessories during travel. Each has an external surface of 100% leather.

Style LH0701 A/B/C has dimensions of 6 1/2" in width by 5" in height. The opening of the bag has a zippered closure that is concealed by a front flap with a center magnetic snap closure. The front exterior of the bag features a zippered pocket. The interior of the bag is lined and has one central compartment. A permanently attached shoulder strap is located at the top of the bag. You have stated that the price paid for style LH0701 A/B/C when sold for export will be under $20.

Style MS8032 A/B/C is a double compartment handbag with a permanently attached shoulder strap. The front exterior of the bag features a zippered pocket placed behind a pouch with a front flap that is secured by a magnetic snap closure. The rear of the bag contains an open pouch. The two separate central compartments have zippered closures that span one quarter down one side, across the top, down one quarter of the other side. The bag measures 7 1/2" in height by 11" in width. A small leather coin purse is imported with and sold with the bag. The articles are imported packed ready for retail sale as a set and are considered to be a set within GRI 3(b): they share the common purpose of containing personal effects. The leather handbag imparts the essential character; therefore, each are classified as a unit within the tariff provision for the handbag. You have stated that the price paid for style MS8032 A/B/C when sold for export will be under $20.

Style LH0200 A/B/D features a permanently attached shoulder strap and a front zippered pocket placed behind a separate pouch with a front flap that is secured by a magnetic snap closure. The interior of the bag has one central compartment, is lined, and contains a zippered pocket. The top opening of the bag closes by means of a zipper that spans across the entire length of the bag. The bag measures 7 1/2" in height by 11" in width. You have stated that the price paid for style LH0200 A/B/D when sold for export will be under $20.

The applicable subheading for the 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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