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NY G82451

September 26, 2000

CLA-2-42:RR:NC:TA:341 G82451


TARIFF NO.: 4202.22.1500

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of ladies handbags from China.

Dear Ms. Pitts:

In your letter dated September 21, 2000, you requested a tariff classification ruling for ladies handbags.

You have submitted two samples of ladies handbags with your request. They are as follows:

Style S11L101 is a ladies handbag measuring approximately 7 ½”(L) x 5”(H) x 3”(W) designed to contain the small personal effects commonly found in a purse or pocketbook. It is manufactured of split leather, which has an embossed plastic exterior surface. The interior is fully lined and has a zippered wall change pocket. The bag has a top frame closure with an opening on either side, a permanently attached matching mirror, and a single removable shoulder strap.

Style S12F106 is a ladies handbag measuring approximately 13 ½”(L) x 8”(H) x 3”(W) designed to carry money, keys and small accessories during travel. It is manufactured of split leather, which has an embossed plastic exterior surface. The bag features a textile interior lining, a zippered wall pocket, double carrying handles and a detachable shoulder strap. It is secured by means of a top zippered closure.

Your samples are being returned as requested.

The applicable subheading for S11L101 and S12F106 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (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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