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NY E86682





September 20, 1999

LA-2-42:RR:NC:TA:341 E86682

CATEGORY: CLASSIFICATION

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 handbag of leather from China.

Dear Ms Kobs:

In your letter dated September 2, 1999, you requested a tariff classification ruling for a handbag of leather.

The sample submitted, identified as style number LH0006A, is a handbag manufactured of an exterior surface of leather with a textile interior lining. The bag features double compartments with top zippered closures, back and front exterior full-width pocket and an adjustable shoulder strap of vinyl. The bag measures approximately 11 ½” x 9 ½” x 4”. Your sample is being returned as requested.

The applicable subheading for Style LH0006A, 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.

Sincerely,

Robert B. Swierupski
Director,

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