The tariff classification of a Handbag from China

C88827 June 29, 1998 CLA-2-42:G32 C88827 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Ann Vietello Etienne Aigner 47 Brunswick Avenue Edison, NJ 08818-3111 RE: The tariff classification of a Handbag from China Dear Ms Vietello: In your letter dated June 3, 1998, you requested a tariff classification ruling. The sample submitted with your request, Style H6002 (Group name-Manhattan), is a handbag measuring approximately 10"(W) x 8 1/2"(H) x 4"(D) with an adjustable shoulder strap. A metal bar-type design with the name "HERITAGE" stamped in the metal attaches the shoulder strap to each side of the handbag. The bag has a flap with a metal snap fastener. As stated in your letter, the bag is made-up of leather and PVC. The back panel and flap (outside flap) consist of 100% cowhide leather. The bottom, gussets, shoulder strap, and front panel under the flap are made of PVC. The exterior is mainly covered with plastic sheeting. The plastic sheeting imparts the essential character. When opened, at the top of the flap is a 2x3 inch mirror. In addition, the interior has three separate and opened compartments: 1. A PVC slip pocket on the front with an additional PVC pocket inside, two elastic loops for pens or pencils and a detachable key ring. 2. The second compartment has a zippered interior section. 3. This section features slots for three credit cards, there are two PVC loops for pens or pencils and a pocket that extends the length of the compartment. The lining is made of a textile material. Also, included in the shoulder bag is a PVC-COVERED mirror and checkbook cover. The mirror and checkbook are considered to be a composite within GRI-3(b). Your sample will be returned to the above address. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with an outer surface of sheeting of plastic. The rate of duty will be 18.4 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. Sincerely, William J. Luebkert Port Director Philadelphia, PA