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February 9, 1999

CLA-2-42:RR:NC:3:341 D85236

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd
Hoffman Estates, Il. 60195-8361

RE: The tariff classification of a handbag, of PVC, from China, HTS 4202.22.1500

Dear Ms. Balice:

In your letter dated November 18, 1998, you requested a tariff classification ruling.

A sample identified as style 11507 has been submitted. The bag is a handbag. It is manufactured of an embossed cellular Polyvinyl Chloride (PVC) sheeting of plastics which simulates a nylon material. The PVC sheeting is backed with a knit textile fabric backing and is the exterior constituent material of the bag The bag is rectangular in shape and measures 10" high, 8.5" wide and has a 3.5" gusset. The base is rectangular and measures 8.5" x 3.5". The base consists of an outer surface of the same PVC textile backed fabric, however there is an additional layer of cellular plastics laminated to its interior side for strength and shape. The bag has double self material strap handles which measure 27" long. There is a single snap closure at the center of the top. The interior is lined, unstructured and has one small zippered wall pocket. The exterior has a zippered pocket which measures approximately 6" wide by 5.5 inches deep. The bag is of a kind designed to contain the small personal effects normally carried in a handbag.

The applicable subheading for style 11507 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, 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 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 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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