The tariff classification of a PVC tote bag from China

NY I85947 September 16, 2002 CLA-2-42:RR:NC:3:341 I85947 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Zakir Ally C/o Concept 3 Ltd. 12 West 57th Street 5th Floor New York, New York 10019 RE: The tariff classification of a PVC tote bag from China Dear Mr. Ally: In your letter dated September 6th, 2002 you requested a tariff classification ruling. The sample submitted, identified as Style #C-73432A-1, is a double handle, open ladies tote bag made of 100 percent clear PVC. It measures approximately 8 ½”W x 7 ¾”H x 3 ¼”D. The applicable subheading for the handbag will be 4202.92.4500, 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 plastic sheeting. The rate of duty will be 20 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division