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NY 887943

CLA-2-42:S:N:N6:341 887943


TARIFF NO.: 4202.12.2035

Ms. Kim Greenwood
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of PVC book bags from China.

Dear Ms. Greenwood:

In your letter dated June 28, 1993, you requested a tariff classification ruling for PVC book bags.

The samples submitted, styles 7769 and 7767, are book bags designed to contain books, papers and other related items. Both styles are composed of a PVC vinyl exterior with textile linings. They are as follows:

Style 7769 measures approximately 17" x 15" x 3 1/2". The bag features two large inside compartments and a zippered compartment in the front flap. The flap has a hook and loop strip that secures it to the bag. The bag is carried by means of an adjustable textile shoulder strap.

Style 7767 measures approximately 14" x 14" x 3". The bag features a removable webbed textile shoulder strap, in addition to a handle on the top of the bag that slips through an opening in the flap. The flap clips to the front panel of the bag by means of a plastic fastener. The bag is secured by means of a top textile zippered closure which is concealed underneath the flap. The front panel has four slots designed to contain pencils or pens.

The applicable subheading for Styles 7769 and 7767, the book bags of PVC vinyl, will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases 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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