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NY G85467





December 27, 2000

CLA-2-42:RR:NC:341:G85467

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500

Ms. Ruth Olsen
Pleasant Company
8400 Fairway Place
Middleton, Wisconsin 53562-2554

RE: The tariff classification of a handbag from China.

Dear Ms. Olsen:

In your letter dated December 14th, 2000, you requested a tariff classification ruling.

The sample submitted with your request, "Souvenir Mini Backpack", PLBP, is a handbag. The bag has an exterior surface composed chiefly of sheeting of plastic; the bottom panel is of textile material of man-made fibers while the remainder of the body is of sheeting of plastic. The interior is lined and consists of a single compartment with a zippered back wall pocket. The top opening is secured by a drawstring closure. Two shoulder straps are permanently attached to the rear exterior of the bag that enables use as a backpack.

The applicable subheading for PLBP 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 17.6% ad valorem for the year 2000 and 17.2% ad valorem for the year 2001.

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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