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NY B81131

February 5, 1997

CLA-2-42:RR:NC:WA:341 B81131


TARIFF NO.: 4202.22.1500

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036-8901

RE: The tariff classification of a handbag from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated January 15, 1997, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag.

The sample submitted, described as "Avon Spring Shimmer Mini-Bag" -PP 149280, is a shoulder bag composed of polyvinyl chloride (PVC) plastic designed to contain the small personal effects commonly found in a purse. The bag measures approximately 6 3/4"(H) x 6"(W) with 2" gussets and has a 54" shoulder strap. It is secured by means of a flap with a snap fastener. Your sample is being returned as you requested.

Imported articles are classified according to the General Rules of Interpretation (GRI) taken in order. GRI I requires that an article be classified according to the Legal text and all Notes as applicable.

Item PP 149280 is not an article of a kind normally carried in the pocket or handbag. Rather, it is an article of a kind similar to a purse, pocketbook, shoulder bag or clutch bag which are articles provided within subheading 4202.22, Harmonized Tariff Schedules of the United States (HTSUS), as "HANDBAGS".

The applicable subheading for Item PP 149280, the handbag of PVC plastic 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 18.8 percent ad valorem.

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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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