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August 17, 1999

CLA-2-42:RR:NC:TA:341 E85573


TARIFF NO.: 4202.22.1500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Handbag from China.

Dear Ms. Wierbicki:

In your letter dated August 5, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag.

The sample submitted, identified as a “Holiday Splendor Evening Clutch” – PP196449, described as a “trapezoidal” shaped bag, is a ladies handbag manufactured with an exterior surface of polyvinyl chloride (PVC) plastic with a textile backing. The bag measures approximately 8 ¼”(W) (at it widest point) x 6 ½”(H) with a 3” base. It is secured by means of a top zippered closure underneath a flap with a metal snap fastener. The interior of the flap is fitted with a plastic mirror measuring approximately 3” x 4”. The article features a “two ply” strap designed to be carried by hand, and/or separated to create a longer strap to be carried over one’s shoulder. Your sample is being returned as requested.

The applicable subheading for the handbag of plastic 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 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.


Robert B. Swierupski

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