The tariff classification of ladies handbags from China.

NY L86951 August 22, 2005 CLA-2-42:RR:NC:TA:341 L86951 CATEGORY: Classification TARIFF NO.: 4202.22.8070; 4602.90.0000 Ms. Yasmin Batista BCBGirls Handbags 141 West 36th Street, 14th FL New York, NY 10018 RE: The tariff classification of ladies handbags from China. Dear Ms. Batista: In your letter dated August 8, 2005, you requested a tariff classification ruling for ladies handbags. You have submitted two samples with your request identified as style numbers S06029 and S06014. Style S06029 is a ladies handbag measuring approximately 12”(W) x 9”(H). It is made up of twisted paper yarns and textile cord with leather trim and handles. The bag has a textile-lined interior compartment with a zippered back wall pocket and two open pockets for cell phone etc. The top of the bag is secured by means of a magnetic snap fastener. Style S06014 is a ladies handbag measuring approximately 14”(W) x 9”(H). It is made up of folded paper strips with leather trim and handles. The bag has a textile-lined interior compartment with a zippered back wall pocket and two open pockets for cell phone etc. The top of the bag is secured by means of an inverted magnetic snap fastener. Your samples are being returned as requested. The applicable subheading for style S06029 will be 4202.22,8070, 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 textile materials, other, other, of paper yarn. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style S06014 will be 4602.90.0000, HTS, which provides for Basketwork, Wickerwork and other articles, made directly to shape from plaiting materials, other. The rate of duty will be 3.5 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