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NY 868257

November 19, 1991

CLA-2-42:S:N:N3G:341 868257


TARIFF NO.: 4202.22.1500

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045

RE: The tariff classification of a child's shoulder bag from China.

Dear Mr. Langtry:

In your letter dated October 21, 1991, on behalf of Sirco Int'l Corp., you requested a tariff classification ruling.

The submitted sample, style #KM-1170, is a child's shoulder bag constructed of cardboard with an outer surface of PVC plastic sheeting. It is lined with textile materials, and measures approximately 6" x 4 3/4" with 1 1/2" gussets. The bag is designed with a textile braided shoulder strap to be worn on the shoulder. It is secured by means of a textile covered flap with a metal snap closure.

The applicable subheading for style #KM-1170, the child's shoulder bag of PVC plastic sheeting, will be 4202.22.1500, 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 plastic sheeting. The duty rate will be 20 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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