The tariff classification of a handbag from China.

NY F87766 June 8, 2000 CLA-2-42:RR:NC:341:F87766 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 handbag from China. Dear Mr. Woodruff: In your letter dated May 30th, 2000 you requested a tariff classification ruling. The sample submitted with your request is identified as style #7680. The item is a handbag designed to carry money, keys, and small accessories. The bag measures approximately 12" x 7 3/4" and has a carry strap of metal chain. The exterior surface is constructed of a sheeting of Polyvinyl Chloride (PVC) designed to simulate leather. The interior of the bag is lined and has a zippered pocket. The applicable subheading for #7680 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, with outer surface of sheeting of plastic. The rate of duty will be 17.6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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