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NY F82858

February 22, 2000

CLA-2-43:RR:NC:3:353 F82858


TARIFF NO.: 4303.90.0000

Mr./Ms. Shelly Post
Limited Stores
Import Department
3 Limited Parkway
P.O. Box 16528
Columbus, OH 43216

RE: The tariff classification of a pony hair furskin/cotton fabric handbag from China.

Dear Mr./Ms. Post:

In your letter dated February 4, 2000 you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a Style No. 8381B Ladies Handbag consisting of an outer surface of cotton fabric that is covered by pony hair furskin. The handbag measures approximately 11 ½ inches wide, 6 inches high and 2 ½ inches deep. It features a zipper and snap closure and a hand/shoulder strap. The pony hair furskin covers most of the front, rear, sides and bottom of the handbag.

Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUSA. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation off the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character. Examples are rugs, coverlets, unstuffed pouffes, cases, handbags, game-bags and haversacks” Therefore, if the essential character of the item is imparted by the cotton fabric, subheading 4202 will apply; if imparted by the pony hair furskin, subheading 4303 will apply.

The pony hair furskin covers approximately 80% of the outer surface, is approximately 90% of the value, and provides the visual impact of the handbag. Therefore, the pony hair furskin imparts the essential character to the handbag.

The applicable subheading for the Style No. 8381B Ladies Handbag will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel, clothing accessories and other articles of furskin: Other.” The rate of duty will be Free.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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