CLA-2-42:S:N:N6:341 807588
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: The tariff classification of a shoulder bag from China
and/or Hong Kong.
Dear Mr. O'Neill:
In your letter dated February 27, 1995, on behalf of
Russell Stover Candies, you requested a tariff classification
ruling for a shoulder bag.
The submitted sample, described as a "PVC Heart-Shaped
Container", is a girl's shoulder bag composed of an exterior
surface of pvc with a textile backing. The bag is heart-shape in
design decorated with child attracting valentine illustrations.
It measures approximately 6 1/2" x 5" with 2" gussets. The item
is secured by means of a top textile zippered closure. You have
indicated that the actual product imported will have a clear pvc
back panel and will be filled with Russel Stover (U.S. made
candy) and sold at retail sale as a Valentine gift box.
The applicable subheading for the shoulder bag of pvc 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 19.6 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport