The tariff classification of a PVC Cosmetic Purse from China

PD E81870 May 18, 1999 CLA-2-42:G32 E81870 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Irene Kwok CDP Asia Ltd. 3/F., California Tower 30-32 dStreet Central, Hong Kong RE: The tariff classification of a PVC Cosmetic Purse from China Dear Ms. Kwok: In your letter dated May 7, 1999, you requested a tariff classification ruling. The item submitted for our review is Item No. C-41678-1, a Cosmetic Purse composed of PVC. The purse measures approximately 5 1/2 inches in length x 7 1/2 inches in width. The bag has a zippered closure and a mesh see-through window on the front. Please be advised that your sample will be returned to the above address. The applicable subheading for Item No. C-41678-1, PVC Cosmetic Purse will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other. The rate of duty will be 20 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