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NY A88248

OCT 24, 1996



TARIFF NO.: 4202.22.1500

Ms. Phoebe Koo
Elite Express
400 Forbes Blvd., Ste #4
So. San Francisco, CA 94080

RE: The tariff classification of PVC handbags from China.

Dear Ms. Koo:

In your letter dated October 3, 1996, you requested a tariff classification ruling on behalf of Yim Man Wong DBA Carl's Trading Co.

You submitted two samples with your request, styles A44 and A47, which are both handbags. The bags are approximately the same size, 10" x 8" x 3", and design. Both bags have a main interior compartment with sidewall zipper pocket and a top zipper closure. In addition to the main compartment, both have several slit compartments. Both have a flapover with snap closure and both have hand handles and shoulder straps. These handbags are both constructed of PVC material inside and out.

The applicable subheading for items A44 and A47 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 19.2 per cent ad valorem.

Note: The brass tabs on the leading edge of the flapover on both bags indicate "C Italy C". Since these bags are made in China, which is noted on a sewn in label inside the bags, Italy on the outside is confusing. You should address this problem prior to importation.

This ruling is being issued under the provisions of Part 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.


Richard A. Barrette
Service/Area Port Director

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