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NY 805519





January 19, 1995

CLA-2-42:S:N:N6:341 805519

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000

Mr. Mitchel R. Scher
Vandegrift Fwdg. Co., Inc.
One Evertrust Plaza
Jersey City, NJ 07302

RE: The tariff classification of a handbag from Hong Kong.

Dear Mr. Scher:

In your letter dated December 27, 1994, on behalf of Morgan B. Accessories, Ltd., you requested a tariff classification ruling for a handbag.

The sample submitted , style 27300, is a lady's handbag designed with an adjustable shoulder strap. The handbag is composed of leather with side gussets which appears to be composed of polypropylene straw interwoven with a textile yarn. The interior is lined with a woven textile fabric. It measures approximately 9 3/4 inches by 8 1/2 inches with 3 1/2 inch gussets. The item is secured by means of a flap with a snap closure. Your sample is being returned as you requested.

The applicable subheading for Style 27300, the handbag of leather, will be 4202.21.6000, 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 leather, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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