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NY E86405




October 15, 1999

CLA-2-42:RR:NC:341:E86405

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050

Mr. Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of handbags from India.

Dear Mr. Siegal:

In your letter dated August 25th, 1999, on behalf of Barganza Inc., you requested a classification ruling for handbags from India.

The samples submitted with your request are identified as style numbers 60742, 6172, and 63139. The items are handbags designed to carry money, keys, and small accessories on a daily basis. Style #60742 measures approximately 8" in height by 7" in width and is constructed of crocheted textile material of man-made fibers. The bag features a full-length top zippered closure and a shoulder strap. The interior of the bag is lined and consists of a single compartment. Style #63139 measures approximately 7 3/4" in height by 9 1/4" in width and is constructed of metalized textile yarns. The bag incorporates a top hook and loop closure and two self-carry handles. The interior of the bag is lined and consists of a single compartment. Style 6172 is constructed of man-made fibers and is decorated on the front exterior with glass beads. The bag measures 5 1/4" in height by 7 3/4" in width and incorporates two carry handles and a magnetic center snap closure. The interior of the bag is lined and has a back wall open pocket.

The applicable subheading for style 60742 and 6172 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 18.8% ad valorem.

The applicable subheading for style 6139 will be 4202.22.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, other, other, other. The duty rate will be 18.8% ad valorem.

Subheading 9811.00.60, HTS, provides for the duty-free treatment of any sample either valued at less than $1 each or marked, torn, perforated, or otherwise treated so that it is unsuitable for use otherwise than as a sample to be used in the U.S. only for soliciting orders for products of foreign countries. The controlling factor is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. If the items at issue are valued at more than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles.

A section may be cut or torn on the bag. The size of the cut or tear should be at a minimum of 2 inches in length. The item may be marked with the word "sample" in indelible ink or paint. The size of the word sample should be a least one inch in height and not less than 2 inches in length. The word "sample" should be placed in a prominent area of the bag which will be visible when worn and in a contrasting color to the bag,

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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