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NY B88653




September 4, 1997

CLA-2-42:RR:NC:TA:341 B88653

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.19.0000; 7326.90.3500; 3924.90.5500

Mr. Armando S. Trevino
A&A Customs Brokerage Services, Inc.
415 So. International Blvd
P.O. Box AA
Hidalgo, TX 78557

RE: The tariff classification of a briefcase, handbag and photo album of used license plates from Mexico.

Dear Mr. Trevino:

In your letter dated August 14, 1997, on behalf of Jorge Hansen Recycle Revolution, you requested a tariff classification ruling for a briefcase, handbag and photo album.

You have submitted three samples and illustrative catalog pages with your request, identified as Model numbers 032, 075 and 068. They are as follows:

Model 032, described as the "Art Executive Briefcase", is a briefcase constructed of used auto license plates which are riveted on and overlaid in such a manner as to cover the entire exterior surface. The interior is lined with denim fabric which uses the upper portion of blue jeans trousers and pockets to hold such items as cards, pens, business papers, etc. The item features a carrying handle and two combination locks closure.

Model 075, described as a "Lipstick Purse", is a shoulder bag constructed of an auto license plate rolled into cylindrical shape with two round ends made of highly polished metal riveted on. The interior is lined with blue denim material. The item is secured by means of a rubber loop with a snap fastener.

Model 068, described as a "Road Journal", is a photo album manufactured of one metal auto license plate cut into three pieces which have been joined together with hinges to form a cover. The interior features plastic inserts designed to contain photos. The item is secured by means by means of a rubber loop with a snap fastener.

Your samples are being returned as you requested.

The applicable subheading for Model 032, the briefcase, will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides in part for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, other, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for Model 075, the shoulder bag, will be 7326.90.3500, HTS, which provides for other articles of iron or steel, other containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will 7.8 percent ad valorem.

The applicable subheading for Model 068, the photo album, will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 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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