The tariff classification of handbags from China.

NY H80684 May 17, 2001 CLA-2-42:RR:NC:N3:341 H80684 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of handbags from China. Dear Mr. Stack: In your letter dated May 14th, 2001, you requested a ruling on behalf of Avon Products, Inc. on tariff classification. The samples submitted with your request are identified as “Croco Look Shoulder Bag with Bonus Mini Zip,” #PP222975. The items are handbags, which both have an exterior surface of fabric-backed sheeting of polyvinyl chloride (PVC). The larger bag measures approximately 11” x 11” x 4.5”. The interior of the larger bag is lined and has open pockets, a zippered pocket, multiple credit card slots, and penholders. A self-material tab with a snap closure secures the top opening and two shoulder straps are permanently attached to the top exterior. The smaller bag measures approximately 8” x 4.5” x 1.5”. The interior is lined and consists of a single compartment with no additional features. A full-width zippered closure secures the top opening and a carry strap is permanently attached to the top exterior. The applicable subheading for PP222975 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 general rate of duty will be 17.2 percent ad valorem. Your samples are 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division