CLA-2-42:S:N:N5:341 810902
Mr. Sima Gordon
Superb Custom Brokers, Inc.
149-10 183rd Street
Jamaica, NY 11413
RE: The tariff classification of a handbag from Italy.
Dear Mr. Gordon:
In your letter dated May 25, 1995, on behalf of De Vecchi
Spa, you requested a tariff classification ruling for a handbag.
You have submitted a sample and swatches of a lady's handbag
composed of an exterior surface of 100 percent polyester woven
fabric. The interior is lined with a 100 percent cotton woven
fabric. It measures approximately 18 inches in width by 13
inches in height. The bag has double textile carrying straps and
it is secured by means of a top zippered closure.
You have also requested a classification ruling for the same
item if composed of an exterior surface of 100 percent silk.
Your sample is being returned as you requested.
The applicable subheading for the handbag of 100 percent
polyester woven fabric will be 4202.22.8050, 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, of man-
made fibers. The rate of duty will be 19.8 percent ad valorem.
The applicable subheading for the handbag if composed of 100
percent silk will be 4202.22.7000, HTS, which provides for
handbags, whether or not with shoulder strap, including those
without handle, with outer surface of textile materials, other,
other, containing 85 percent or more by weight or silk waste.
The rate of duty will 17.4 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