CLA-2-42:S:N:N6:341 883207
Mr. Arvind K. Suri
J. F. Moran Co., Inc.
1110 Wellington Avenue
Cranston, RI 02910
RE: The tariff classification of a handbag of leather and/or
plastic from China.
Dear Mr. Suri:
In your letter dated February 19, 1993, on behalf of
Accessories Associates, Inc., you requested a tariff
classification ruling on a handbag of leather and/or plastic.
The submitted sample, style A1042, described as a "Pocket
Organizer", is essentially a lady's handbag containing a
telephone/address indexer and calendar planner. The exterior
surface is constructed of patched leather. The interior is
divided into three compartments which features a center full-
width zippered pocket, a bill-fold section, and pockets to
contain credit cards and other types of identification. There is
a permanently attached mirror within the bag. The third
compartment is designed with slots which contains the
telephone/address indexer and the calendar planner. There is a
removable shoulder strap attached by means of two metal snaps
within the top section of the bag. The bag measures
approximately 7" x 5 1/4" with 2" gussets. It is secured by
means of a flap with a metal snap closure. Although the item at
issue contain wallet features, it is essentially a handbag, and
for classification purposes will be classified accordingly.
You have also requested the proper classification for a bag
identical to the one above, identified as style 2903, if
constructed of vinyl.
The applicable subheading for style A1042, the handbag 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 duty rate will be 10
percent ad valorem.
The applicable subheading for style 2903, the handbag if
constructed of vinyl, will be 4202.22.1500, HTS, which provides
for handbags, whether or not with shoulder strap, including those
without handle, with outer surface of plastic sheeting. 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