The tariff classification of a lady's handbag from Italy.Dear Ms. Hettinger:In your letter dated August 16, 1990, on behalf of Italtrade, Denver, Colorado, you requested a tariff classification ruling.The submitted sample is a lady's handbag constructed of polyure- thane with leather trim. The bag has a zippered closure, an inside zippered pocket and a loop handle made of leather.The applicable subheading for the polyurethane and leather handbag 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 plastic sheeting. The rate of duty will be 20 percent ad valorem.This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling

NY 855663 September 11, 1990 CLA42:S:N:N3G:341 855663 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Anna J. Hettinger Expeditors International of Washington, Inc. 5180 A Smith Road Denver, CO 80216 RE: The tariff classification of a lady's handbag from Italy. Dear Ms. Hettinger: In your letter dated August 16, 1990, on behalf of Italtrade, Denver, Colorado, you requested a tariff classification ruling. The submitted sample is a lady's handbag constructed of polyure- thane with leather trim. The bag has a zippered closure, an inside zippered pocket and a loop handle made of leather. The applicable subheading for the polyurethane and leather handbag 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 plastic sheeting. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely,Jean F. MaguireArea DirectorNew York Seaport