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NY K85453

April 30, 2004
CLA-2-42:RR:NC:TA:341 K85453


TARIFF NO.: 4202.21.6000; 4202.92.1500

Mr. Mike Bock
Blanchard Court Bags
1465 N. Blanchard Court
Wheaton, IL 60187

RE: The tariff classification of a leather handbag, backpack and tote bags from El Salvador.

Dear Mr. Bock:

In your letter dated April 19, 2004, you requested a classification ruling for a handbag, backpack and tote bags.

You have submitted four samples with your request identified as styles LPEP, BP, LH2C and LPW.

Style LPEP is a small leather handbag measuring approximately 8”(H) x 5”(W). The shoulder strap is of silk cording and is approximately 50 inches long.

Style BP is a backpack measuring approximately 12”(W) x 13”(H) with two shoulder straps and a top carrying handle. It is manufactured with an exterior surface of 100% cotton quilted fabric.

Styles LH2C and LPW are open top, double handle tote bags designed to contain personal effects and accessories on a daily basis. Both bags are manufactured with an exterior surface of 100% cotton quilted fabric. The interior of each bag consists of a single, textile-lined compartment with open wall pockets on either side. They measure approximately 14”(H) x 21”(W). Your samples are being returned as requested.

The applicable subheading for style LPEP, the handbag of leather, will be 4202.21.6000, 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 leather, of composition leather or of patent leather, other, valued not over $20 each. The duty rate will be 10 percent ad valorem.

The applicable subheading for styles BP, LH2C and LPW, the backpack and tote bags, will be 4202.92.1500, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 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 646-733-3041.


Robert B. Swierupski

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