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NY I89276





December 19, 2002

CLA-2-42:RR:NC:3:341 I89276

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.4500, 4202.22.1500

Rebecca Cheung
C/o Federated Merchandising Group
11 Penn Plaza 6th Floor
New York, N.Y. 10001

RE: The tariff classification of Shoulder Bags from China

Dear Ms. Cheung:

In your letter dated December 6th, 2002 you requested a tariff classification ruling.

The first sample submitted, identified as Style 1000, is a two-piece set consisting of a ladies shoulder bag and a detachable purse constructed of a tapestry fabric said to be of chief weight of cotton. Measuring approximately 12”W x 9”H x 3”D, the shoulder bag features three lined interior compartments- the middle one has a zippered enclosure across its top and two open compartments are on each side. There is an open pocket on one side of the exterior of the bag and a zippered pocket on the other. The item has a single shoulder strap. The shoulder bag also has a detachable zippered purse constructed of the same material attached to its strap by a wristlet and dog-leash clasp.

The applicable subheading for the shoulder bag set will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem. The rate of duty will be 6.4 percent ad valorem effective January 1,2003.

The second sample submitted, identified as Style 2000, is a two-piece set consisting of a ladies shoulder bag and a detachable purse, both constructed of PVC. Measuring approximately 11”W x 10”H x 3.5”D, it features three lined interior compartments- the middle one has a zippered enclosure across its top and two open compartments on each side. There is a tab with a magnetic snap closure on top of the three compartments that secures the bag . One side of the bag’s exterior features a zippered pocket. The bag has twin shoulder straps. A detachable zippered PVC purse is attached to one of the shoulder straps by a wristlet and dog-leash clasp.

The applicable subheading for the shoulder bag set will be 4202.22.1500, 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 rate of duty will be 16.4 percent ad valorem effective January 1, 2003.

Both samples will be returned as requested.

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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