The tariff classification of “City Sleek Backpack with Bonus Card Case”- PP#234605 from China

NY H87702 February 27, 2002 CLA-2-42:RR:NC:3:341 H87702 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Daniel Shapiro C/o Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of “City Sleek Backpack with Bonus Card Case”- PP#234605 from China Dear Mr. Shapiro: In your letter dated February 11th, 2002 you requested a tariff classification ruling. The request is on behalf of Avon Products, Inc. The sample submitted is identified as style PP#234605. It is a slim ladies fashion tapered handbag, constructed with an exterior surface of fabric backed polyvinyl chloride (PVC) cellular plastic, designed to be carried on the back, in the manner of a backpack. The bag, which is constructed to hold small personal effects, features dual zippered front openings and will be imported packaged for retail sale and sold with a matching bonus card case. The article features a textile-lined interior and zippered pocket against the inside back wall. A zippered, gusset front pocket, opens to reveal a PVC cell phone pocket, three elastic stitched down loops for pens and a slash pocket for a case, with which the article will be imported and sold. The back of the bag features a horizontal zippered pocket, a loop handle and two adjustable shoulder straps. The straps are of self-material and are approximately 0.5” wide. The component bonus card case, which is constructed with an exterior surface of PVC and measures 4 ¼” long by 3 1/8” high, features three credit card case slots and a plastic identification window. The card case is of a kind classifiable in subheading 4202.32, HTSUSA, which provides for articles of a kind normally carried in the pocket or in the handbag. The bag is classifiable in subheading 4202.22, HTSUSA, which provides for handbags, with or without handle. When presented put up for retail sale as a set, the article will be classified according to General Rule of Interpretation 3(b), sets. The bag will impart the essential character. The sample will be returned as requested. The applicable subheading for the handbag 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 16.8% 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division