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NY F84882




April 5, 2000

CLA-2-42:RR:NC:341:F84882

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.9000; 4303.10.0060

Ms. Rita Pitts
Dillard's
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of handbags from China.

Dear Ms. Pitts:

In your letter dated March 29th, 2000 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. You have indicated that the value of each bag is over $20.

Style #M3L103F and M3L103G are identical except for the composition of the exterior surface. The front and rear panels of #M3L103F have an exterior surface of pony hair and the side panels and carry strap are of leather. The front and rear panels of #M3L103G are of leather and the side panels and strap have an exterior surface of pony hair. The bottom panel of each bag is of leather. The interior of the bags is lined and consists of two compartments separated by a full-width zippered pocket. The rear compartment has a back wall zippered pocket and the top opening is secured by a leather tab with a center magnetic snap closure. An open pocket is located on one of the panels. The bags measure 10 3/4" x 3 1/2" x 9".

Style #M3L101F and M3L101G are identical except for the composition of the exterior surface. The front and rear panels of #M3L101G are of leather and the side panels are on pony hair. The front and rear panels of #M3L101F are of pony hair and the side panels are of leather. The bottom panel of each bag is of leather. Both bags have double carry handles and a detachable shoulder strap of leather. The interior of each is lined, contains a back-wall zippered pocket and consists of three full-width zippered pockets separated by open compartments. The bags measure 11" x 4 1/2" x 9 1/2".

The applicable subheading for M3L101G, M3L103G will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% ad valorem.

The applicable subheading for M3L101F and M3L103F will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be 4% 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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