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NY 881087

December 21, 1992

CLA-2-42:S:N:N6:341 881087


TARIFF NO.: 4202.22.4500

Ms. Susan Kearney
Wal-Mart Stores, Inc.
International Merchandising Division
702 S.W. 8th Street
Bentonville, AR 72716

RE: The tariff classification of cotton handbags from China.

Dear Ms. Kearney:

In your letter dated December 7, 1992, you requested a tariff classification ruling on cotton handbags.

You have submitted two samples of lady's handbags with your request. They are styles VX-5794 and VX-5280.

Style VX-5794, described as a "Satchel", is a lady's handbag constructed of 100% cotton with vinyl trim. It is lined with textile material and measures approximately 11" x 10" x 5 1/2". The bag is designed with double vinyl carry handles, in addition to a removable textile shoulder strap. It is secured by means of a top textile zipper closure.

Style VX-5280, described as "Flap", is a lady's shoulder bag constructed of 100% cotton with vinyl trim. It is lined with textile material and measures approximately 12" x 8 1/2" x 3 1/4". The handbag is secured by means of a top textile zipper closure which is concealed by a textile flap with a metal snap closure.

The applicable subheading for Styles VX-5794 and VX-5280, the handbags of 100% cotton with vinyl trim, will be 4202.22.4500, 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 textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem.

Items classifiable under 4202.22.4500 fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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