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NY 860996

March 19, 1991

CLA-2-42:S:N:N3G:341 860996


TARIFF NO.: 4202.21.6000

Ms. Pamela Ervin
Expeditors International, Inc.
601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of lady's leather handbags from China.

Dear Ms. Ervin:

In your letter dated February 26, 1991, on behalf of Imax Industries, Inc., you requested a tariff classification ruling.

You have submitted three samples, styles #163, #165 and #161, which are all lady's handbags constructed of leather trimmed with tapestry panels. Style #163 is lined with textile materials, and features an inside zippered pocket on one side and a open pocket on the other side. The bag measures approximately 14" x 14", and features an adjustable shoulder strap. It closes by means of a snap, in addition to a drawstring closure. Style #165 measures approximately 12" x 8", and features a removable shoulder strap, in addition to a drawstring closure. Style #161 is lined with textile materials and measures approximately 12 1/2" x 9 1/2". It features an adjustable shoulder strap, and closes by means of a top zippered closure, in addition to a flap with a magnetic snap closure. Your samples are being returned per your request.

The applicable subheading for styles #163, #165 and #161, the lady's handbags 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, other: valued not over $20 each. The duty rate will be 10 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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