The tariff classification of a handbag from China.

NY H80516 May 15, 2001 CLA-2-42:RR:NC:TA:341 H80516 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Robert T. Stack Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a handbag from China. Dear Mr. Stack: In your letter dated May 7, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag. The sample submitted is identified as “Quilted Flap Handbag” – PP 223672. The item is a lady’s handbag measuring approximately 7”(H) x 9”(W) x 6.5” (D) designed to contain the small personal effects commonly found in a lady’s purse or pocketbook. It is manufactured of an exterior surface of polyvinyl chloride (PVC) sheeting with a 100 percent cotton twill lining. The interior of the bag features a zippered back wall pocket with no additional features. The flap closure has quilted squares and a rectangular metal opening for the clasp, which is attached to the front of the bag. The shoulder strap consists of a gold tone finished metal chain with folded plastic strips looped through the individual links. The strap is looped through the side gussets. Your sample is being returned as requested. The applicable subheading for item PP 223672 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