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NY F85315

April 18, 2000



TARIFF NO.: 4202.21.9000

Ms. Katherine Kohman
Limited Stores
Three Limited Parkway
P.O. Box 16528
Columbus, OH 43216

RE: The tariff classification of a handbag from China.

Dear Ms. Kohman:

In your letter dated April 5th, 2000 you requested a tariff classification ruling.

The sample submitted with your request is designated as #HB2068MA0. The item is a handbag manufactured of fur on the skin and leather. The bag body consists of one panel of fur on the skin and four panels of leather. The fur on the skin covers approximately 120 square inches of surface area while the leather covers approximately 222 square inches. The overall size of the bag is approximately 11 1/2" x 9 1/2" x 4". It is lined and has a divided interior with a center zippered pouch. The bag has a magnetic closure and double leather handles. You have indicated that the bag will be valued over $20 each.

Classification of goods enumerated in the second half of heading 4202 is limited to the named materials. Item HB2068MA0 is a handbag. Therefore, it is of a kind classified in the second half. It must be either "of" the named material or "mainly covered" with such material. The handbag is mainly covered with leather.

The applicable subheading for #HB2068MA0 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of leather, of composition leather, or of patent leather, other, valued over $20 each. The rate of duty will be 9% 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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