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NY N024681




April 2, 2008

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.9000, 4202.91.0030

Heather Giraldi
Liz Claiborne, Inc.
One Claiborne Avenue
HQ 2 7th Floor
North Bergen, NJ 07047

RE: The tariff classification of a leather handbag and leather tote bags from China

Dear Ms. Giraldi:

In your letter dated March 4, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style HLRU6536 is a tote bag constructed with an outer surface of 100% cowhide leather. The bag is designed to contain personal effects, clothing, and accessories during travel. It has a textile-lined interior compartment with no additional features. The top of the bag secures with a metal zipper closure and has a single shoulder strap. It measures approximately 18” (W) x 11.5” (H) x 5.5” (D).

Style HLRU6540 is a tote bag constructed with an outer surface of 100% cowhide leather. The bag is designed to contain personal effects, clothing, and accessories during travel. It has a textile-lined interior compartment with one zippered and one open pocket on one sidewall. The opposite sidewall has additional open pockets. The top of the bag secures with a metal zipper closure and has a single shoulder strap. The exterior of the bag has open pockets at each end. It measures approximately 14.5” (W) 12” (H) x 8.25” (D).

Style HLRU6495 is a compartmentalized handbag constructed with an outer surface of lamb leather. It has polyvinyl chloride (PVC) plastic sheeting trim along the top and bottom portions of the bag. The item is a lady’s handbag designed to contain the small personal effects commonly carried on a daily basis. It has a textile-lined main compartment with a hidden magnetic closure. This compartment has both zippered and open wall pockets. On opposite sides of the main compartment, are additional textile-lined compartments with metal zipper closures. The handbag has a single shoulder strap. It measures approximately 14” (W) x 12” (H) x 6” (D).

The applicable subheading for styles HLRU6536 and HLRU6540 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for travel, sports and similar bags, with the outer surface of leather, other. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for style HLRU6495 will be 4202.21.9000, HTSUS, 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 over $20 each. The rate of duty will be 9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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