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NY E88155

October 26, 1999



TARIFF NO.: 4202.22.1500

Mr. Alan Woodruff
Lerner New York
460 West 33rd Street
New York, NY 10001

RE: The tariff classification of a handbag and cell phone case from China.

Dear Mr. Woodruff:

In your letter dated October 13th, 1999, you requested a classification ruling for a handbag and cell phone case from China.

The sample submitted with your request is identified as style #9569. The item is a handbag designed to carry money, keys, and small accessories on a daily basis. A cell phone case is attached to the shoulder strap by means of a hook and loop closure and is packed for retail with the handbag. Pursuant to GRI 3(b) the items are considered a set: both share the common purpose of organizing, storing, protecting, and carrying items placed therein. The handbag imparts the essential character of the set.

The bag measures approximately 9 1/4" in height by 7 1/4" in width and features an open pouch on the front that is concealed by a front flap with a hook and loop closure. The bag is manufactured of embossed Polyvinyl Chloride plastic sheeting with a fabric backing. The exterior surface is of plastic sheeting. The interior of the bag is lined and contains a back wall zippered pocket. Both a zippered closure and the front flap secure the top opening of the bag.

The applicable subheading for style 9569 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of sheeting of plastic. The duty rate 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 samples are 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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