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NY H84112

July 31, 2001

CLA-2-42:RR:NC:TA:341 H84112


TARIFF NO.: 4202.22.1500

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a handbag from China.

Dear Ms. Cheung:

In your letter dated July 25, 2001, you requested a tariff classification ruling for a handbag.

The sample submitted is identified as style 400. The item is a handbag and cellular phone case manufactured of polyvinyl chloride (PVC) sheeting. The handbag measures approximately 11.5”(W) x 10.5”(H) with 2.5” gussets. It features double shoulder straps, zippered front exterior pocket, zippered rear compartment and a zippered top closure. The interior is textile lined with a zippered back wall pocket. The cellular phone case measures approximately 6” x 2” and is tethered to the bag by means of a PVC string “loop”.

You have stated that style 400 will be imported and sold at retail together. Pursuant to General Rule of Interpretation GRI-3 (b), the handbag and cell phone case is considered to be a set. The handbag will impart the essential character of the set.

The applicable subheading for style 400 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 17.2 percent ad valorem.

Your sample is being returned as requested.

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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