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NY G85206

December 21, 2000

CLA-2-42:RR:NC:TA:341 G85206


TARIFF NO.: 4202.22.8070

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of handbags with accessories from China.

Dear Ms. Hubbard:

In your letter dated December 8, 2000, you requested a tariff classification ruling for handbags with accessories.

A sample of lot #036-1220, style 9017(black) has been submitted. You have indicated that the lot number will also include style numbers 0701(floral print) and 0503(straw color), photos submitted. The sample submitted is a handbag of twisted paper yarn with accessories including an eyeglass case made of PVC, cosmetic bag of paper straw, cell phone holder and a wallet with a detachable shoulder strap of paper straw. The interior is lined with textile plaid materials, and features wall pockets/slots to contain the above mentioned items. The bag measures approximately 12”(W) x 10”(H) x 3”(D). It is carried by means of double self-fabric carrying straps. The top of the bag is secured by means of an inverted flap with a magnetic snap fastener. The items at issue will be sold at retail sale to the consumer as a set and will be classified accordingly. The handbag will impart the essential character of the set. Your sample is being returned as requested.

The applicable subheading for the handbags with accessories as a set will be 4202.22.8070, 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 textile materials, other, other, other, of paper yarn. The rate of duty will be 18.6 percent ad valorem. The rate of duty for 2001 will be 18.3 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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