The tariff classification of a "French" purse of plastic.

NY A84912 July 11, 1996 CLA-2-42:RR:NC:WA:341 A84912 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors At Law 245 Park Avenue New York, NY 10167-0002 RE: The tariff classification of a "French" purse of plastic. Dear Smithweiss: In your letter dated June 17, 1996, on behalf of Nine West Group, you requested a tariff classification ruling for a "French" purse of plastic. The sample submitted, no style number indicated, is a "French" purse manufactured of a fabric of Heading 3921, and consequently the purse is composed of a sheeting of plastic of reinforced plastic. You have indicated that the outer surface material identified as "Octopus PVC" is treated to simulate fabric. The purse measures approximately 4 1/2" x 3 1/2" x 1 1/4" in its closed position. The front exterior has a coin pocket which is secured by means of a flap with a snap fastener. One side of the purse feature a 4 inch zippered gusseted compartment with credit card slots on either side, and the other side feature an additional snap compartment containing credit/ID slots and a billfold section. Your sample is being returned as you requested. The applicable subheading for the "French" purse of plastic 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. 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 212-466-5893. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division