The tariff classification of a handbag from China.

NY G87474 March 1, 2001 CLA-2-42:RR:NC:TA:341 G87474 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Barbara Y. Wierbicki Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a handbag from China. Dear Ms. Wierbicki: In your letter dated February 26, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag. The sample submitted is identified as “Floral Cutout Handbag” PP 211901. The item is a tapered handbag measuring approximately 7 ½” high by 11 ¼” at its widest point and 2 ½” at its deepest point. It is constructed with an exterior surface material of “pearlized” polyvinyl chloride (PVC) sheeting. The bag features a scalloped top with floral shaped cutouts on one side, and incorporates a self-material handle. The interior is unlined with no additional features. The top of the bag is secured by means of an inverted flap with a hook and loop fastener. Your sample is being returned as requested. The applicable subheading for PP 211901 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 17.2 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division