CLA-2-42:S:N:N6:341 800575
Mr. Steve Weiser
Seigel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036- 8901
RE: The tariff classification of lady's shoulder bags from Hong
and/or China.
Dear Mr. Weiser:
In your letter dated July 29, 1994, on behalf of Liz Claiborne
Accessories, Inc., you requested a tariff classification ruling for
lady's shoulder bags.
The samples submitted, identified as styles 91002, 91014,
91100, 91103 and 91109, are lady's shoulder bags with wallet-like
features. Styles 91002 and 91014 are constructed of leather and
styles 91100, 91103 and 91109 are constructed of pvc (plastic).
The interiors are designed multiple pockets to contain other small
personal effects, slots for credit cards and other personal
identification, etc.. Each bag has additional front and rear full-
width exterior zippered or open pockets and/or both. Their size
range from approximately 7 1/3" x 5 1/4 x 1 1/4" to 7 3/4" x 5 1/4"
x 2". All styles feature removable shoulder strap and they are
secured by means of flaps snap closures. Although the items have
wallet features, for classification purposes they are considered to
be shoulder bags. Your samples are being returned as you
requested.
The applicable subheading for Styles 91002 and 91014, the
shoulder bags of leather, will be 4202.21.6000, 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 leather, of composition leather or of patent
leather, other, valued not over $20 each. The rate of duty will be
10 percent ad valorem.
The applicable subheading for Styles 91100, 91103 and 91109,
the shoulder bags of pvc plastic, will be 4202.22.1500, HTS, which
provides for handbags, whether or not with shoulder strap,
including those with handle,
with outer surface of sheeting of plastic. The duty rate will be 20 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