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NY K87138




July 8, 2004
CLA-2-42:RR:NC:TA:341 K87138

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000; 4202.31.6000; 4202.91.0030

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

RE: The tariff classification of a cardholder, clutch purse set and a tote bag from Korea.

Dear Ms. Marcoux:

In your letter dated May 26, 2004, you requested a tariff classification ruling.

You have submitted three samples with your request, identified as items 25690, 25640 and 25660. Each item is said to be of 100% leather not coated or covered with plastics.

Item 25690, described as a “Credit Card Holder/Coin Purse”, is essentially an expandable credit cardholder. When unzipped the holder expands to reveal eight interior card sections. The holder measures approximately 5”(W) x 3 ¾”(H) and features a zippered change pocket located on the rear exterior.

Item 25640, described as a “3 Piece Leather Wallet Set”, consists of a clutch purse with facile frame, a coin purse and eyeglass holder. The items will be presented packed ready for retail sale as a set. For classification purposes the items are considered to be a set and will be classified accordingly. The clutch purse will impart the essential character of the set (GRI-3 (b) noted.

Item 25660, described as “Patchwork Leather Handbag”, is a double handle tote bag measuring approximately 13”(H) x 14”(W) designed to contain personal effects and accessories on a daily basis. The bag consists of a textile-lined interior compartment with a zippered back wall pocket. It is secured by means of a top zippered closure.

The applicable subheading for item 25690, the cardholder will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem.

The applicable subheading for item 25640, the handbag set, will be 4202.21.6000, 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 item 25660, the tote bag, will be 4202.91.0030, HTS, which provides for travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 4.5 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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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