The tariff classification of a lady’s handbag from China.

NY G88720 April 30, 2001 CLA-2-42:RR:NC:TA:341 G88720 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. David Sherman Ann Taylor, Inc. 1372 Broadway, 5th FL New York, NY 10018 RE: The tariff classification of a lady’s handbag from China. Dear Mr. Sherman: In your letter dated March 19, 2001, you requested a tariff classification ruling for a lady’s handbag. The sample submitted is identified as style 31/62447. The item is a lady’s handbag said to be manufactured of an all-leather “croco print”. However, our Laboratory (NY20010388) has received the sample swatch which you submitted and has reported that the composition is of an imitation crocodile leather composed of a non-reptile base with an exterior of embossed plastics. The bag measures approximately 9 ¼”(H) x 14”(W) x 4 ¾”(D) and features two interior zipper compartments, a snap closure and double tubular carry straps. Your sample is being returned as requested. The applicable subheading for style 31/62447 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