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NY L81682




January 10, 2005

CLA-2-42:RR:NC:3:341 L81682

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000

Mr. Doug Goforth
Eric Scott
980 Rozier St.
P.O. Box 443
Ste. Genevieve, MO 63670-7654

RE: The tariff classification of a leather handbag from China

Dear Mr. Goforth:

In your letter dated January 3,2005 you requested a tariff classification ruling.

A sample of a shoulder bag, item 58402-04, has been submitted. The shoulder bag is made-up of 100 percent leather and manmade fiber textile materials. The leather imparts the essential character. The bag is designed so that it can be affixed to the front windshield of a motorcycle. The handbag has an FOB value of less than $20 each. The sample is being returned.

The applicable subheading for the shoulder bag will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, of leather, with outer surface of 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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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