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HQ 965239




August 2, 2002

CLA-2-42: RR: CR:TE 965239 JFS

Category: CLASSIFICATION

Tariff No.: 4202.22.1500

Port Director
U.S. Customs Service
301 East Ocean Blvd.,
Long Beach, California 90802

RE: Decision on Application for Further Review of Protest No. 2704-01-101072; 4202, HTSUSA; Tariff Classification of Handbag; Outer Surface of Sheeting of Plastic

Dear Madam:

This is a decision on an application for further review (AFR) of a protest timely filed on April 23, 2001, by Tompkins & Davidson, LLP, on behalf of Avon Products, Inc. The Protest concerns the classification and liquidation of five entries of handbags entered in January, February and March, 2001.

In New York Ruling Letter (NY) E89770, dated November 19, 1999, Customs classified identical merchandise, Great Plains Bag, #PP197866, in subheading 4202.22.1500, of the Harmonized Tariff Schedule Annotated (HTSUSA), which provides, in part, for: Trunks. . . handbags . . .: Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic. The protestant filed a request for reconsideration with Headquarters and the reconsideration was issued in Headquarters Ruling Letter (HQ) 963618, dated August 2, 2002.

FACTS:

You classified the merchandise in subheading 4202.22.1500, HTSUSA, which provides, in part, for: Trunks. . . handbags . . .: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic. The general column one rate of duty at the time of the entry, was 17.6 percent, ad valorem.

The protestant claims that the goods should be classified in subheading 4202.21.6000, HTSUSA, Trunks. . . handbags . . .: 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 general column one rate of duty is 10 percent ad valorem.

ISSUE:

Whether the handbag has an outer surface of leather or an outer surface of sheeting of plastic.

LAW AND ANALYSIS:

The legal reasoning and analysis employed in HQ 963618, dated August 2, 2002, classifying same handbag as the one that is the subject of this protest is adopted and incorporated by reference. Classification of the handbag described herein shall be made in accordance with the principles and legal analysis provided in HQ963618, which is attached and made part of this ruling letter. Pursuant to HQ 963618, the handbag has an outer surface of sheeting of plastics.

HOLDING:

The legal reasoning and analysis of HQ 963618, dated August 2, 2002, is adopted and incorporated by reference into this ruling.

The protest should be DENIED. The handbag, Great Plains Bag, #PP197866, is classified in subheading 4202.22.1500, HTSUSA, which provides, in part, for: Trunks. . . handbags . . .: Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic. The general column one rate of duty is 17.6 percent, ad valorem.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision. Since there are no reliquidations involved in this protest, you should be able to accomplish this direction prior to the 60 day period.

Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel, and to the general public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act and other public access channels

Sincerely,

Myles B. Harmon, Acting Director

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