The tariff classification of lady's wallets and handbags fromChina and/or Taiwan.

NY 899591 July 21, 1994 CLA-2-42:S:N:N6:341 899591 CATEGORY: Classification TARIFF NO.: 4202.32.1000; 4202.22.1500 Ms. Miriam Quinones Charles Happel, Inc. International Freight Forwarders Custom House Brokers 17 Battery Place - Suite 1230 New York, NY 10004 RE: The tariff classification of lady's wallets and handbags from China and/or Taiwan. Dear Ms. Quinones: In your letter dated June 28, 1994, on behalf of Island Spun, Inc., you requested a tariff classification ruling for lady's wallets and handbags. You have submitted five samples with your request, identified as style numbers SL-12A, BM-023, BM-018, BM-024 and BM-31. They are as follows: Styles SL-12A, BM-023 and BM-018 are trifold wallets composed of a plastic sheeting material reinforced with a textile backing. Style SL-12A has a removable shoulder/neck strap. Style BM-023 has a matching check book cover. All styles have slots to contain credit cards and other personal identification, etc.. Their size range from approximately 4 1/2" x 4 1/4" with 1" gussets, to 8" x 4 1/2" with 1 1/4" gussets in their folded position. All three styles are secured by means of metal snap closures. Style BM-024 is considered to be a shoulder bag composed of vinyl (plastic). It has a permanently attached shoulder strap and measures approximately 5" x 5" with 1 1/4" gussets. A separate zippered 3 1/2" gusseted compartment is added to contain other small personal effects. The interior is designed with slots to contain credit cards and a fitted mirror. There is an open full- width exterior rear pocket. The item is secured by means of a plastic tab with a snap closure. Although the item has wallet features for classification purposes it is considered to be a shoulder bag. Style BM-031 is also considered to be a shoulder bag with a removable shoulder strap composed of vinyl (plastic). The interior is designed with a 2" gusseted compartment, a zippered compartment, slots to contain credit cards, a clear vue ID window and a matching check book cover. There is a full-width zippered exterior rear compartment to contain coins. Although the item has wallet features, for classification purposes it is considered to be shoulder bags. The applicable subheading for Styles SL-12A, BM-023 and BM-018, the lady's wallets of reinforced plastic sheeting, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents per kilogram plus 4.6 percent ad valorem. The applicable subheading for Styles BM-024 and BM-31, the handbags of vinyl (plastic), will 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The duty rate 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. Maguire Area Director New York Seaport