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NY E88281

October 28, 1999



TARIFF NO.: 4202.22.8070

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

RE: The tariff classification of a handbag from China.

Dear Ms. Wierbicki:

In your letter dated October 6th, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The sample submitted is identified as Product Profile (PP) 196232, "Lined Crochet Sling Backpack with Eyeglass Case", product of China. It is manufactured wholly of crochet knit two ply paper yarn. The backpack has an overall measurement of approximately 12" height by 12" in width (at the widest points) and a base that measures 4" x 10". It is teardrop in shape. The bag has a full top flap with metal snap closure. The interior is textile lined and has one zippered wall pocket. The bag has braided self-material shoulder straps, which also serve as a drawstring. A small pouch of two ply paper yarn, which is said to be an eyeglass case, is tethered to the bag by means of a metal clasp.

Classification of goods in the tariff schedule are be governed by The General Rules of Interpretation (GRI). GRI 3 (b) states: "when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."

The backpack is of a kind intended to contain only the small personal effects commonly carried in a handbag. It is classified in HTS 4202.22.8070. The eyeglass case is of a kind normally carried in a pocket or handbag. It is classified in HTS 4202.32.9560. The essential character is imparted by the backpack. Product Profile 196232 will be classified in HTS 4202.22.8070.

The applicable subheading for Product Profile 196232 will be 4202.22.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, other, other, of paper yarn. The rate of duty will be 18.8% 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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