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NY F86651

May 23, 2000



TARIFF NO.: 4202.32.1000

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

RE: The tariff classification of "Ready to Give Accessory Set" from China.

Dear Ms. Wierbicki:

In your letter dated May 3rd, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The sample submitted with your request is identified as item #PP 207116, "Ready to Give Accessory Set". The item is a three-piece set presented packed in a retail carton. It consists of an eyeglass case, a zippered clutch purse and a cased plastic mirror.

The plastic mirror is constructed of a polished plastic surface that is encased in a frame of fabric backed cellular plastic sheeting which is embossed to imitate a leather grain. The embossed plastic sheeting forms the exterior surface constituent of the fabric. The mirror is approximately 3 1/4" x 2 1/4". The cased mirror is of a kind normally carried in a purse, pocketbook or handbag. The sample submitted appears to have been cut from another purse and is assumed to be a prototype of the actual to be imported.

The eyeglass case is 6 1/2" x 4" x 1 1/2" and is manufactured of the same embossed plastic sheeting as the mirror frame. It has one zippered and one open exterior pocket. The top is closed by means of a metal facile closure.

The zippered purse is a clutch purse and it is also manufactured of the same embossed plastic sheeting as the mirror frame. It measures 5" x 3 1/2" x 1 1/2". The interior consists of a main storage area and two credit card slots. The main area is designed to contain some cosmetics, keys, money, or other small personal accessories. The exterior has a clear view window within which the cased mirror or an identification card is placed. As an alternative, the mirror would be placed with the purse.

The articles are put up for retail sale as a personal accessories set. The mirror is considered to be an integral part of the purse. The eyeglasses case and clutch purse are each classified in separate subheadings of heading 4202, HTSUSA. The clutch is classified within subheading 4202.22 and the eyeglasses case within subheading 4202.32. Together the two are considered a set having the same purpose and activity of carrying personal effects. Therefore item #PP 207116 is classified as provided by General Rule of Interpretation 3 (b), HTSUSA. However, the eyeglass case and purse each equally impart the essential character of the set. Therefore, it is classified according to GRI 3 (c) within that which appears last in the tariff.

The applicable subheading for #PP207116 will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbagof reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6%.

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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