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NY C80996




October 31, 1997

CLA-2-42:RR:NC:TA:341 C80996

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020; 4202.92.3030

Mr. Jerry P. Wiskin
Simons & Wiskin
Attorneys At Law
90 West Street - 10th FL
New York, NY 10006

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

Dear Mr. Wiskin:

In your letter dated October 21, 1997, on behalf of Wilderness Trading Co. Limited, you requested a tariff classification ruling for a backpack and a tote bag.

You have submitted two samples with your request. They are as follows:

Style BB12, described as "Faux Brown Cow", is a backpack manufactured with an outer surface of 70 percent viscose and 30 polyester man-made materials with a textile lining. The fabric design is intended to imitate the appearance of animal fur. The fabric is a material of Heading 5801. The pack measures approximately 12" x 11" x 4 1/2". It is secured by means of a top drawstring closure in addition to a flap with a hook and loop fastener.

Style TB-16 is a double handle tote bag manufactured of 70 percent viscose and 30 percent polyester and has the appearance of black mink. The fabric is a material of Heading 5801. The bag measures approximately 14" x 14" x 4" with a textile lining. Inside the bag is a zippered purse of the same fabric as the tote. The zippered purse is permanently tethered to the tote by means of an imitation leather strap, therefore it is part of the bag. The tote bag is secured by means of a hook and loop fastener.

Your samples are being returned as you requested.

The applicable subheading for the backpack of man-made textile materials will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 19.3 percent ad valorem.

The applicable subheading for the tote bag of man-made textile materials will be 4202.92.3030, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 19.3 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,

Robert B. Swierupski
Director,

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