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NY I85404




August 20, 2002

CLA-2-42:RR:NC:3:341 I85404

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500, 4202.12.2050, 4202.32.1000, 6601.91.0000

Gayle E. Williams
Cost Import Analyst
C/o Sears, Roebuck and Company
Dept. 733IMP – BC 173AA
3333 Beverly Rd.
Hoffman Estates, IL 60179

RE: The tariff classification of a vinyl handbag, coin purse, cosmetic purse, eyeglass case, and umbrella from China

Dear Ms. Williams:

In your letter dated August 12th, 2002 you requested a tariff classification ruling.

The sample submitted, identified as Style #24856, is a 100% vinyl women’s handbag fitted with various accessories. It measures approximately 11”W x 10”H x 3”D. The bag has two front flap pockets, a front zipper, and a back pocket organizer. It has double four poster handles. The inside of the bag has a center zippered pocket, side zippered pocket, and a pocket for a cell phone. The removable vinyl accessories included in the bag consist of a coin purse, cosmetic case, and an eyeglass case. The outside bottom of the handbag has a small zippered pocket that carries an umbrella. The sample will be returned as requested.

Although the handbag, coin purse, cosmetic case, and eyeglass case share the common purposes and uses of storage, protection, or organization and portability for personal effects, the umbrella does not have the same purpose and use. Therefore, Style #24856 is not classifiable as a set. Each article is classified on its own merits.

The applicable subheading for the handbag, Style #24856, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem.

The applicable subheading for the cosmetic (vanity) case will be 4202.12.2050, HTS, which provides for trunks, vanity cases, and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the coin purse will be 4202.32.2000, HTS, which provides for a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the eyeglass case will be 4202.32.1000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6 percent ad valorem.

The applicable subheading for the umbrella will be 6601.91.0000, HTS, which provides for umbrellas and sun umbrellasother: Having a telescopic shaft. The rate of duty is Free.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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