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NY A87570

October 10, 1996

CLA-2-42:RR:NC:WA:341 NY A87570


TARIFF NO.: 4202.22.1500, 4202.32.1000

Mr. Donald S. Simpson
Barthco Trade Consultants Inc.
7575 Holstein Ave.
Philadelphia, Pa. 19153

RE: The tariff classification of a clutch purse, wallets and a coin purse from China

Dear Mr. Simpson:

In your letter dated September 9, 1996 you requested a tariff classification ruling on behalf of A&L Seaman, Inc. You have submitted four samples of ladies accessories each are marked with the tradename " ELLE".

One style is identified as style number LP 1500, a clutch purse. It is manufactured of an outer of an expanded vinyl with a thin coat of polyurethane and foam with a cotton fabric backing. The exterior surface of the polyurethane coat is calendared to give it the appearance of a pebble grain. It has a flap closure of leather with a snap closure. The interior is constructed of both thin gauge leather and fabric components. The interior of the clutch has seven credit cards slots, a bill fold slot, a utility slot, a place for a checkbook and a separate checkbook cover which has an outer surface of the same material as the clutch outer surface and a fabric interior. The exterior front of the clutch has one open storage pocket and a zippered change pocket. The edging appears to be of a very thin leather material which may be plastic coated. Although it incorporates features of a wallet, taken as a whole it is a clutch purse and has the character of such. It used to carry relatively small personal items such as money, cosmetics, keys etc.

Styles LP 1600 and LP 50 are billfolds. Each are constructed as style LP 1500 and are not designed to carry more than normally carried in a wallet. Item LP 1600 has a leather covered snap flap similar to item LP 1500.

Style 4270 is a key case with coin purse. It is manufactured of materials the same as styles LP1500, LP 1600 and LP 50. The exterior is calendared to simulate a grain.

Each article is of a kind similar to those which appear as exemplars in the second half of Heading 4202, Harmonized Tariff schedules of the United States, Annotated. Classification within that Heading is limited to the specific named materials enumerated. Such articles must be either of a named material or wholly or mainly covered with such material to be classified within the Heading. The named materials include leather, composition leather, textile materials, sheeting of plastic, vulcanized fiber, or of paperboard. On the subheading level, classification is according to the outer surface of the article.

The four samples submitted are manufactured of the named materials as provided in the Heading therefore classification will be according to the material of the outer surface.

The applicable subheading for the clutch purse, style LP 1500, will be tariff number 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for HANDBAGS with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic. The rate of duty will be 19.2 percent ad valorem.

The applicable subheading for the billfolds and key case, styles LP 50, LP 1600 and 4270 will be tariff number 4202.32.1000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be $0.121 per kilogram and 4.6 percent ad valorem.

It is noted that each article is marked " genuine leather " by embossing into the interior leather component. Since the article is composed of both imitation and genuine leather, the ultimate purchaser is likely to be led to believe that the article is wholly of leather. Such marking is subject to Customs Regulation 11.13 C.R. and Title 15 U.S.C. 1125 prohibits the importation of articles which bear composition marking which would tend to mislead or tend to falsely describe or represent the article. it is recommend the marking be such that the leather components are identified. It is suggest the article be marked " interior and trim of genuine leather "

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893.


Roger J. Silvestri

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