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NY C88795


June 30, 1998

CLA-2-42:RR:NC:TA:341 C88795

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 3924.90.5500; 9615.11.1000; 9615.11.3000

Mr. Tom Paciaffi

Coronet Brokers Corp.

P.O. Box 300764

Cargo Bkdg. 80

John F. Kennedy Int'l Airport

Jamaica, NY 11430-0764

RE: The tariff classification of a child's handbag containing a comb and plastic mirror from China.

Dear Mr. Paciaffi:

In your letter, received in this office June 9, 1998, on behalf of Pyramid Handbags, Inc., you requested a tariff classification ruling.

The sample submitted, identified as a "Child's Vinyl Handbag" model 75959, is a child's shoulder bag manufactured with an exterior and interior of vinyl plastic sheeting. The rear exterior features a clear plastic pocket which is secured by means of snap fastener. Inside the pocket is a plastic comb and plastic mirror. Your sample is being returned as you requested.

The applicable subheading for the shoulder bag of vinyl plastic sheeting will be 4202.22.1500, 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 sheeting of plastic. The rate of duty will be 18.4 percent ad valorem.

The applicable subheading for the plastic mirror will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: Other: Combs: valued not over &4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: Combs, valued over $4.50 per gross. The rate of duty will be 28.2 cents per gross plus 4.6 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,


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