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NY E88034

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October 12, 1999

CLA-2-42:RR:NC:341:E88034

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000; 4202.21.9000

Ms. Sandra Kobs
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of handbags from China.

Dear Ms. Kobs:

In your letter dated September 27th, 1999, you requested a tariff classification ruling for handbags from China.

The samples submitted with your request are identified as style numbers LH1403A/B, LH1100A/B/C and LH0009A/C/D. The items are ladies' handbags designed to carry money, keys, and small accessories during travel. Each bag is constructed of an exterior surface of 100% leather.

Style LH1403A/B measures approximately 12 1/4" in height by 11" in width. The interior of the bag consists of two side compartments that are separated by a middle zippered compartment. The top opening of the bag is secured by a full-width zippered closure. The front of the bag features a zippered pocket and a shoulder strap is incorporated on the upper sides of the bag.

Style LH1100A/B/C is a double compartment handbag that measures approximately 7 1/2" in height by 10 1/4" in width. The interior of the bag is lined and contains a back wall zippered pocket. A front flap with a center magnetic closure secures the top opening of the bag. A shoulder strap is permanently attached to the upper side exteriors of the bag.

Style LH0009A/C/D is a single compartment handbag and measures approximately 10 1/2" in height 11 1/4" in width by a 4 1/2" gusset. The interior of the bag is lined and contains a zippered back wall pocket. The top opening of the bag is secured by a full-width zippered closure. An open pocket is featured on the front exterior and an adjustable shoulder strap is affixed to the top of the bag by belt style buckles.

The applicable subheading for LH1403A/B and LH1100A/B/C will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith 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.

The applicable subheading for LH0009A/C/D will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your samples are being returned as requested.

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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See also:

• Tariff No.: 4202.21.60 - Handbags, with or without shoulder strap or without handle, with outer surface of leather, composition or patent leather, nesi, n/o $20 ea.
• Tariff No.: 4202.21.90 - Handbags, with or without shoulder strap or without handle, with outer surface of leather, composition or patent leather, nesi, over $20 ea.