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NY E87731





September 28, 1999

CLA-2-42:RR:NC:341:E87731

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000; 4202.21.9000

Ms. Mary L. Irish
Talbots
175 Beal Street
Hingham, MA 02043

RE: The tariff classification of leather handbags from China.

Dear Ms. Irish:

In your letter dated September 20th, 1999, you requested a tariff classification ruling for leather handbags from China.

The samples submitted with your request are identified as style numbers 02013404, 02061406, and 02061405. The items are handbags designed to carry money, keys, and small accessories during travel. Each handbag has a textile body wholly covered with leather. The top collar, handles, bottom collar and bottom are of leather. The front and back panels are of leather latice. The essential character of the handbags is the leather frame with latice work. The interior of each bag is lined and consists of a single compartment with a back wall zippered pocket on one side and back wall open pockets on the other. The top opening of each bag is secured by a zippered closure. Shoulder straps are incorporated on each bag. Style 02061405 also features carry handles.

The applicable subheading for style number 02061406 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.

The applicable subheading for style numbers 02013404 and 02061405 will be 4202.21.9000, 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 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).

Your samples are being returned as requested.

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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