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NY 803641




November 8, 1994

CLA-2-42:S:N:N6:341 803641

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 3926.20.5050

Ms. Pamela Pinter
Big Apple Customs Brokers, Inc.
151-02 132nd Ave.
Jamaica, NY 11434

RE: The tariff classification of shoulder bags and belts from Taiwan.

Dear Ms. Pinter:

In your letter dated October 28, 1994, on behalf of Harmal Industries, Inc., you requested a tariff classification ruling for shoulder bags and belts.

You have submitted four samples with your request identified as "Belt-Bags", which are two lady's shoulder bags designed to be worn on the belt, and two belts with metal buckles. All four items are composed of pvc vinyl. The shoulder bags are secured by means of flaps with snap closures. Although the shoulder bags are designed to be worn on a belt, for classification purposes the belts and bags submitted are not considered to be a composite. Each item will stand on its own merit.

The applicable subheading for the shoulder bags of pvc vinyl 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 rate of duty will be 20 percent ad valorem.

The applicable subheading for the belts of pvc vinyl will be 3926.20.5050, HTS, which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel..., Other. The duty rate will be 5 percent ad valorem.

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

2

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.

Sincerely,

Jean F. Maguire
Area Director

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