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NY E87600

September 28, 1999



TARIFF NO.: 4202.22.1500

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an inflatable handbag from China.

Dear Ms. Rudd:

In your letter dated September 3rd, 1999, you requested a tariff classification ruling for an inflatable handbag from China.

The sample submitted with your request is identified as item #1840, "Fashion Expressions Trendy Back Pack for ages 4 and up". The item is a handbag designed to carry money, keys, and small accessories on a daily basis. It is manufactured wholly of plastic sheeting that is inflatable. The bag measures approximately 7" in width by 7" in height by a 4" gusset. The top opening of the bag is secured by a zippered closure. Two adjustable, permanently attached shoulder straps are located on the rear of the bag that enable use as a backpack. The interior of the bag is unlined and consists of a single compartment with no additional features.

The applicable subheading for item #1840 will be handbags, whether or not with shoulder strapwith outer surface of sheeting of plastic, Harmonized Tariff Schedule of the United States (HTS), which provides for 4202.22.1500. The rate of duty will be 18% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your sample is being returned as requested.

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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