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NY 810597

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May 23, 1995

CLA-2-76:S:N:N3:115 810597

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.90.5080

Ms. Mona Webster
Target Stores
33 South Sixth Street
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a ladies handbag from China.

Dear Ms. Webster:

In your letter dated May 10, 1995, you requested a tariff classification ruling.

The subject item is a top zippered ladies evening handbag, style #8955, made of aluminum mesh with a steel "chain-link" strap.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the aluminum mesh imparts the essential character.

The applicable subheading for the handbag will be 7616.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.1% 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

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