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NY G81284

September 11, 2000

CLA-2-42:RR:NC:TA:341 G81284


TARIFF NO.: 4202.92.4500; 4202.22.1500

Mr. Tom Staub
Interfreight Co.
221 Sheridan Blvd.
Inwood, NY 11096

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

Dear Mr. Staub:

In your letter dated August 30, 2000, on behalf of Concept 3 Limited, you requested a tariff classification ruling for a tote bag and handbag.

The samples submitted are identified as item C-54463 and C-54500B. Item C-54500B is a double handle tote bag. It is constructed of a front and two side panels of a sheeting of plastics and a bottom and rear of a printed fabric said to be of cotton. The edging and top collar is of denim fabric. The double handles are of a matching printed fabric. The tote bag is open top with a center snap closure. It is vinyl lined. The bag measures approximately 9”(H) x 8”(W) x 4”(D).

Item C-54500B is classified according to General Rule of Interpretation 3(c) since the printed fabric and sheeting of plastics equally impart the character of the bag.

Item C-54463 is a small shoulder bag designed to carry the small personal effects normally carried in a handbag. It is constructed of a front and back of a sheeting of plastics. The gussets and bottom are of a denim material. The interior is vinyl lined and is fitted with one open pocket and three elastic loops. The item is essential character of the plastic sheeting.

The applicable subheading for C-54500B will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for C-54463 will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent 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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