The tariff classification of handbags from China.

NY E87263 October 7, 1999 CLA-2-42:RR:NC:341:E87263 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Sandra Kobs Kohl's N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of handbags from China. Dear Ms. Kobs: In your letter dated September 21, 1999, you requested a tariff classification ruling. The samples submitted with your request are identified as style #LH1200A/B/C, LM1254A/B, LH1213A/B/C and LM1455A/B. Each item is a handbag designed to contain money, keys, and small accessories during travel. Each handbag has an exterior surface of a sheeting of plastic. Style LH12000A/B/C measures approximately 11" in width (at the widest section) by 9 1/2" in height by a 4" gusset. The interior of the bag is lined and consists of two compartments that are separated by a full-width zippered pocket. On the exterior of the zippered pocket, there are multiple credit-card holders and a metal split ring. The top opening of the bag is secured by a zippered closure. Two carry handles and a detachable shoulder strap are incorporated on the bag. Style LM1254A/B measures approximately 7 3/4" in width by 7" 1/4 in height by a 2 1/2" gusset. A front flap with a magnetic snap center closure secures the top opening of the bag. The interior of the bag is lined and consists of a single compartment with a zippered back wall pocket. An adjustable shoulder strap is permanently attached to the upper sides of the bag. Style LH1213A/B/C measures approximately 12" in width (at the widest section) by 9 1/2" in height by a 5 1/2" gusset. The interior of the bag is lined and consists of two compartments. The front compartment does not have any additional features and is not secured by a closure. The rear compartment is secured by a full-width zippered closure and features a back wall zippered pocket. A center self-tab with a magnetic snap closure secures the top opening of the bag. A shoulder strap is permanently attached to the upper sides of the bag. Style LM1455A/B measures approximately 9 1/2" in width (at the widest section) by 6 1/4" in height by a 2 1/2" gusset. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. A full-width zippered closure secures the top opening of the bag. Two carry handles and a detachable shoulder strap are incorporated on the bag. The applicable subheading for style numbers LH1200A/B/C, LM1254A/B, LH1213A/B/C and LM1455A/B will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The rate of duty will be 18% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your samples are being returned as requested. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division