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NY B86752




July 9, 1997

CLA-2-42:RR:NC:TA:341 B86752

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. Steven S. Weiser
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036-8901

RE: The tariff classification of a reversible backpack and tote bag from China.

Dear Mr. Weiser:

In your letter dated June 23, 1997, on behalf of Liz Claiborne Accessories, Inc., you requested a tariff classification ruling.

The samples submitted, styles 101 and 106, described as "Women's Reversible Travel Bags", consists of a backpack and tote bag. They are as follow:

Style 101 is a backpack measuring approximately 11" x 11 1/2" x 3 1/2". The backpack features double shoulder straps of cord that attaches to rings at the bottom of each outer surface by means of dog leash type fasteners which enables the bag to be worn on the back. The item has a permanently attached travel pouch which is attached to the top rim of the bag by means of a textile cord.

Item 106 is a tote bag measuring approximately 18" x 11 1/2" x 5 1/2" with self fabric double handles and a tie closure at the top center. The bag also has a permanently attached zippered travel pouch attached to the top rim of the bag by means of a cord so that it can be contained within the bag.

Both the backpack and the tote bag are composed of an exterior surface of PVC plastic sheeting and can be turned inside out to feature the other surface of 100 percent cotton. The items are equally of PVC plastic sheeting and 100 percent cotton. There is no essential character. Therefore the items will be classified according to the material which fall last in the tariff. GRI-3(c) Noted. The items are of PVC plastic sheeting.

Your samples are being returned as you requested.

The applicable subheading for Styles 101 and 106, the backpack and tote bag of PVC plastic sheeting, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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