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NY 898104

June 10, 1994

CLA-2-42:S:N:N6:341 898104


TARIFF NO.: 4202.21.6000

Mr. Jillian S. Castrucci
Serko & Simon
Counsellors at Law
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of leather handbags from China.

Dear Mr. Castrucci:

In your letter dated May 19, 1994, on behalf of Gary Gaines, Inc., you requested a tariff classification ruling for leather handbags.

You have submitted two samples with your request, identified as styles 9177A and 9171, which are lady's handbags composed of suede (leather) with vinyl back panels. Both items have vinyl shoulder straps designed to be carried over the shoulder. They are lined with textile woven fabric and measure approximately 8 1/2" x 7" with a 3 1/2" base. Both items are secured by means of flaps with metal snap closures. Your samples are being returned as you requested.

The applicable subheading for Styles 9177A and 9171, the lady's handbags of suede (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.


Jean F . Maguire
Area Director

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