The tariff classification of a ladies handbag from China.

NY E84083 July 19, 1999 CLA-2-42:RR:NC:341:E84083 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a ladies handbag from China. Dear Mr. Woodruff: In your letter dated June 29th, 1999, you requested a tariff classification ruling for a ladies handbag from China. The sample submitted with your request is identified as "PVC Ladies Handbag," style 6184. The item is a double shoulder strap handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 9" in width by 7" in height and has an exterior surface of 100% Polyvinyl Chloride (PVC). The interior of the bag is lined and contains a back wall zippered pocket. The top opening of the bag is secured by a center magnetic snap closure. The applicable subheading for style 6184 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 sheeting of plastic. The rate of duty will be 18% ad valorem. Your sample is being returned as requested. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division