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NY 894325

February 14, 1994

CLA-2-42:S:N:N6:341 894325


TARIFF NO.: 4202.22.1500

Mr. Jeff Nelson
Jones & Klink Corporation
9911 Inglewood Ave. - Suite 200
Inglewood, CA 90301-3600

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

Dear Mr. Nelson:

In your letter dated January 12, 1994, on behalf of Value Showcase, you requested a tariff classification ruling for lady's handbags.

The samples submitted, styles 70396, 70272 and 70190, are lady's handbags composed of an exterior surface almost wholly of (imitation leather) PVC plastic sheeting with a front panel of tapestry woven fabric. All three styles are lined with a textile woven fabric. Styles 70396 and 70272 has shoulder straps, measures approximately 11" x 8 1/2" with 3" gussets and they are secured by means of a flap with a metal snap closure. Style 70190 has double PVC carrying handles and measures approximately 12" x 8 1/2" with 4 inch gussets. It is secured by means of a top textile zipper closure.

The applicable subheading for Styles 70396, 70272 and 70190, the handbags 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 sheeting of plastic. 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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