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NY 896789

April 21, 1994

CLA-2-42:S:N:N6:341 896789


TARIFF NO.: 4202.22.1500; 4202.12.2035

Ms. Patti Kniest
Edison Brothers Stores, Inc.
501 N. Broadway
P.O. Box 66995
St. Louis, MO 63166-6995

RE: The tariff classification of a handbag and a school bag from China.

Dear Ms. Kniest:

In your letter dated April 8, 1994, you requested a tariff classification ruling for a handbag and a school bag.

You have submitted two samples with your request, identified as your styles 18966 and 38220 and the vendors styles H2450 and H4434, which are a lady's handbag and a school bag composed of an exterior surface of PVC with front flaps said to be of genuine rubber. The handbag measures approximately 10 1/2" x 8" with 4 1/2" gussets and the school bag measures approximately 16" x 11 1/2" with 4" gussets. The handbag has a PVC shoulder strap and the school bag has a PVC carrying handle and shoulder strap. Your samples are being returned as you requested.

The applicable subheading for Style 18966/H2450, the lady's handbag of PVC, 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.

The applicable subheading for Style 38220/H4434, the school bag of PVC, will be 4202.12.2035, HTS, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers, with outer surface of plastics, other. 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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