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NY D84162

November 12, 1998

CLA-2-42:RR:NC:TA:341 D84162


TARIFF NO.: 4202.92.4500

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
1372 Broadway, 6/FL
New York, NY 10018

RE: The tariff classification of a shoulder tote bag from China.

Dear Ms. Cheung:

In your letter dated October 26, 1998, you requested a tariff classification ruling for a shoulder tote bag.

The sample submitted, style 28084, is a shoulder tote bag of plastic covered split leather which appears to be a patent leather. The bag measures approximately 13" wide x 10" high with a 5" gusset. It has an open top with a small magnetic flap closure approximately 5" wide. The interior of the bag is not compartmentized nor divided and does have a small wall pocket for coins. The bottom exterior has 4 metal studs or feet.

Goods classified within Heading 4202, HTSUSA, which are of a kind similar to the handbags, traveling bags or shopping bags, as enumerated after the semi-colon, must be of one of the named materials or wholly or mainly covered with such materials. The named materials include leather, composition leather, textiles and plastic sheeting. The instant tote bag is of the class or kind similar to the traveling bags or shopping bags and appears to be of patent leather. However, the outer surface is of a sheeting of plastic. There is no provision note, or Explanatory Note in Heading 4202 which distinguishes the outer surface by thickness. Your sample is being returned as you requested.

The instant bag is classified within tariff number 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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.


Robert B. Swierupski

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