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NY 877511

August 26, 1992

CLA-2-42:S:N:N3H:341 877511


TARIFF NO.: 4202.12.2035; 4202.22.1500

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman Counselors At Law
707 Wilshire Blvd. - Suite 5320
Los Angeles, CA 90017

RE: The tariff classification of a briefcase and a handbag from China.

Dear Mr. Powell:

In your letter dated May 13, 1992, received in this office August 19, 1992, on behalf of Contempo Casuals, Inc., you requested a tariff classification ruling on a briefcase and a handbag.

You have submitted three samples with your request. They are styles 760921, 760922 and 760940.

Style 760921 is a briefcase composed of vinyl with cotton plaid panels. It is unlined and measures approximately 12" x 15" x 2". The case is designed with a metal carrying handle, in addition to a removable textile shoulder strap. It is secured by means of a flap with a metal slide-lock closure. There appear to be unfinished belt-like fasteners on each side of the metal lock closure.

Style 760922 is a handbag composed of vinyl with a textile plaid top. The bag is oval in design and features a plastic carry handle, in addition to a removable textile shoulder strap. The top is secured by means of a metal slide-lock fastener.

Your inquiry does not provide enough information for us to give a classification ruling on style 760940. Your request for a classification ruling should include a more detailed breakdown by value to show basis of cost and basis of surface area calculations.

Your samples are being returned as you requested.

The applicable subheading for style 760921, the briefcase of vinyl, will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for Other: attache cases, briefcases and similar containers, with outer surface of plastics. The duty rate will be 20 percent ad valorem.

The applicable subheading for style 760922, the handbag of vinyl, will be 4202.22.1500, HTS, which provide 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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