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NY E89525




November 12, 1999

CLA-2-42:RR:NC:341:E89525

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000; 4202.22.1500

Ms. Sandra Kobs
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of handbags from China.

Dear Ms. Kobs:

In your letter dated November 2nd, 1999, you requested a tariff classification ruling.

The samples submitted with your request are handbags designed to carry money, keys, and small accessories on a daily basis.

Style LH1201B is constructed of a sheeting of Polyvinyl Chloride (PVC) and measures approximately 10 1/2" x 8" x 3 1/2". The interior of the bag is lined, non-compartmentalized, and secured by a front flap with a center magnetic snap closure. The front exterior of the bag features a zippered accordion lined pouch that contains multiple credit card slots and open pockets of various sizes. An adjustable, self-shoulder strap is permanently attached to the upper side exteriors of the bag.

Style LH0503B, hobo style mini bag, is manufactured of an exterior surface comprised chiefly of leather. The front, back, gusset, shoulder strap, and coin purse are of leather; the handle binding, top binding and all binding of the coin purse is of a sheeting of Polyvinyl chloride. The bag measures approximately 8 1/2" x 7" x 3 1/4". The interior of the bag is unlined, contains a self-open pocket, and is secured by a full-width zippered closure. The front exterior of the bag features an open pocket. A coin purse is packed for retail with the bag. Pursuant to General Rule of Interpretation 3(b), the items are considered a set: both share the common purpose of providing protection, storage, organization and portability to the items placed therein.

The applicable subheading for style LH1201A/B/C will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of sheeting of plastic. The rate of duty will be 18% ad valorem.

The applicable subheading for style LH0503B will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapother, 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).

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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