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NY J88829

September 19, 2003

CLA-2-42:RR:NC:3:341 J88829

TARIFF NO.: 4202.22.1500

Lesa Hubbard
JCPenney Customs Specialist
C/o J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a handbag of fiberboard mainly covered with plastic covered paper from China

Dear Ms. Hubbard:

In your letter dated September 10th, 2003 you requested a tariff classification ruling.

The submitted sample is identified as JCPPC Lot number 103-2449. It is a handbag of fiberboard said to be of wood. It is mainly covered with printed paper that has an exterior surface of plastic film. The top lid has a cover of cotton fabric that is lightly decorated with beads. The handbag has a metal lock and an imitation bamboo handle of molded plastic. The interior is lined with cotton gingham. The sample will be returned as requested.

You have suggested that the handbag is classified within subheading 4202.99 which is a basket provision that provides for articles of heading 4202 that are not more specifically provided in the preceding subheadings. Handbags are more specifically provided in subheadings 4202.21 - 4202.29 which provide for ”HANDBAGS, whether or not with shoulder strap, including those without handle”. Therefore classification within subheading 4202.99 is precluded. The instant article, Lot number 103-2449, is classified according to the exterior surface constituent material of the paper covering.

The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for, in part, for handbags with outer surface of sheeting of plastic. The rate of duty will be 16.4 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 646-733-3041.


Robert B. Swierupski

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