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NY E86176

September 1, 1999

CLA-2-42:RR:NC:TA:341 E86176


TARIFF NO.: 4202.22.1500

Mr. Michael R Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of handbags from China.

Dear Mr. Spano:

In your letter dated August 19, 1999, on behalf of Candies, Inc., you requested a tariff classification ruling for handbags.

You have submitted three samples, identified as style numbers 75372, 75377 and 75373, described as “Mini Convertible Backpacks”, which are handbag manufactured with an exterior surface of plastic sheeting designed to contain small personal effects commonly found in a lady’s purse or pocketbook. The articles feature removable shoulder straps, carry handles and belt loops designed to be carried on the back, by hand and/or worn on the belt. You have indicated that style 75372 is manufactured of man-made textile materials. Upon examination, the item has been determined to be manufactured with an outer surface of embossed PVC plastic sheeting. Their size ranges for approximately 7 ½”x 6” x 2” to 10 ½” x 7 ½” x 2 ¾”. The bags are secured by means of flaps with hook and loop fasteners.

The applicable subheading for the handbags of plastic sheeting 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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