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July 26, 1999

CLA-2-42:RR:NC:341:E83684

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000

Ms. Denise Guertin
Studio Imports Inc.
2252 Hayes Street
Hollywood, FL 33020

RE: The tariff classification of a handbag from China.

Dear Ms. Guertin:

In your letter dated May 18, 1999, you requested a tariff classification ruling for a handbag from China.

The sample submitted with your request is identified as style # L3226. The item is a handbag and a cosmetic purse designed primarily to contain small personal effects normally carried in a handbag. The handbag is manufactured entirely of leather on the front and back panels while the side, bottom, straps, and trim are of a sheeting of plastic. The cosmetic purse is primarily manufactured of a sheeting of cellular plastic, which is fabric backed. The lower 2/3 of the front panel is of leather and the upper 1/3 is of plastic sheeting. The backside and bottom is of plastic sheeting. You state the item is imported in a condition put up for sale without repackaging and that its value is under $20. Style L3226 is a set per General Rule of Interpretation 3 (b): both share the common purpose of carrying, storing and organizing personal effects during travel. The handbag imparts the essential character of the set.

The handbag sample submitted is marked by means of a sewn-in fabric label that reads "Made in China." The cosmetic purse is not marked. Each item must be marked at the time of importation as stipulated in the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. ยง1304), which provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The applicable subheading for style L3226 will be 4202.21.6000, 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 leather, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% 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 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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