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NY F87976

July 11, 2000



TARIFF NO.: 4202.92.4500; 4205.00.8000

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

RE: The tariff classification of a tote bag and a ring binder from China.

Dear Ms. Wierbicki:

In your letter dated June 6th, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The samples submitted are collectively identified as #PP211974, and consist of a lady's tote bag and a zippered seven ring binder. You have indicated that each item will be imported and sold together. However, the samples presented are not put up packed for sale as a set. Therefore, the goods are not considered eligible for classification within the provisions of General Rule of Interpretation 3(b), sets.

The lady's tote bag is a double handle carrying bag with a removable shoulder strap and is secured by a flap and center magnetic snap closure. The bag measures 16" wide by 12" tall and has a side depth of 6". The main compartment has two separate sections, one of which has a full zipper closure and the second is open. The open compartment has a 8" by 8" zippered security pocket. The bag is lined with textile materials. You have indicated that the bag has an outer surface of leather. However, this office has verified that the bag is constructed of a split leather which is covered on the exterior surface with a sheeting of embossed plastics. The exterior is embossed to simulate a leather top grain. The tote bag is of a kind used to carry sundry bulk articles, in addition to the small personal effects of a kind normally carried in a purse or pocket book type of handbag.

The zippered seven ring binder has an exterior surface of leather. The interior is lined and has an open pocket and penholder on each side. Seven metal rings are permanently attached to the interior spine.

The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for travel, sports, and similar bags, other. The rate of duty will be 20% ad valorem.

The applicable subheading for the seven ring zippered binder will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides other articles of leather or of composition leather. 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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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