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NY 891944

November 17, 1993

CLA-2-42:S:N:N6:341 891944


TARIFF NO.: 4202.92.4500; 4202.22.1500

Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of a child's backpack and handbag from China.

Dear Mr. Ramirez:

In your letter dated October 25, 1993, on behalf of Norman International, you requested a tariff classification ruling for a child's backpack and handbag.

You have submitted two samples with your request, identified as style numbers BP-999 and PUR-999. They are as follows:

Style BP-999 is a child's backpack composed of an exterior surface of PVC with a top front panel of knitted nylon. The item features a large zippered top compartment, a smaller zippered front compartment and double adjustable textile straps designed to be carried on the back. The backpack measures approximately 11" x 14" with 4" gussets.

Style PUR-999 is a child's handbag composed of an exterior surface of PVC with a front flap of knitted nylon. It measures approximately 6 1/2" x 5 1/2" with 2" gussets. The handbag is secured by means of a flap with a metal snap closure.

The applicable subheading for Style BP-999, the backpack of PVC, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. The duty rate will be 20 percent ad valorem.

The applicable subheading for Style PUR-999, the handbag of PVC, will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface sheeting of plastic. 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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