CLA-2 CO:R:C:G 086676 SLR

Mr. Sam I. Isaacson
Chairman of the Board
The Gem Group, Inc.
20 Locust Street
Danvers, MA 01923

RE: Modification of Headquarters Ruling Letter (HRL) 086094

Dear Mr. Isaacson:

On March 16, 1990, this office, in HRL 086094, inadvertently classified various cotton tote bags in subheading 4202.22.8030, HTSUSA, as handbags, with outer surface of textile materials, other, other, other, of cotton, textile category 369, dutiable at 20 percent ad valorem. Please disregard the last paragraph on page two of that ruling and substitute the following language:

The tote bags are classifiable in subheading 4202.22.4500, HTSUSA, which provides for handbags, whether or not with shoulder strap, including those with handles, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton, textile category 369, dutiable at 7.2 percent ad valorem.

In accordance with the above determination, HRL 086094 is hereby modified pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director
Commercial Rulings Division