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March 4, 1999

CLA-2-39:RR:NC:SP:221 D87663

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4202.12.2010

Ms. Marilyn Mahler
Savitransport, Inc.
149-10 183 Street
Jamaica, NY 11413

RE: The tariff classification of carbon reinforced plastic handbags and attache cases from Italy.

Dear Ms. Mahler:

In your letter dated February 3, 1999, on behalf of Moda Imports, you requested a tariff classification ruling.

The sample submitted with your letter is a half shell which will be used in the manufacture of a ladiesÂ’ handbag. The shell has been made from carbon prepreg, which consists of carbon fiber fabric impregnated with plastic resin. The carbon prepreg is placed onto a shaped mold, and then cured to form a shell of rigid, reinforced plastics. You have submitted sketches of three handbags and one briefcase/attache case which will be manufactured using this same method.

You suggest classification of all four items in various subheadings of heading 4202, HTS. However, handbags made with this type of construction are not provided for in heading 4202.

The applicable subheading for the handbags made of carbon reinforced plastics will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the briefcase/attache case made of carbon reinforced plastics will be 4202.12.2010, HTS, which provides for attache cases, briefcases, and similar containers, with outer surface of plastics, structured, rigid on all sides. 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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