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NY G80151

August 3, 2000



TARIFF NO.: 4202.22.8070

Ms. Evelyn P. Milling
K Mart
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of handbags from China.

Dear Ms. Milling:

In your letter dated July 21st, 2000, you requested a tariff classification ruling.

The samples submitted with your request are identified as style #8431 and #8230. The items are handbags said to be of twisted paper yarns and cotton yarns. Both yarns equally impart the essential character of the bag since both convey equal visual impact. Pursuant to General Rule of Interpretation (GRI) 3 (c), the bags will be classified under HTS subheading 4202.22.8070, as it appears last in the tariff. The interior of each bag is lined and consists of a single compartment with an open back wall pocket. A zippered closure secures the top opening of each bag and a shoulder strap is permanently attached to each bag at the top.

The applicable subheading for the #8431 and #8230 will be 4202.22.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapof paper yarn. The rate of duty will be 18.6% 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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