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NY J84138




June 6, 2003

CLA-2-42:RR:NC:TA:341 J84138

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8030; 4202.22.8050

Mr. Kenneth D. Fink
Excel Handbags Co., Inc.
3651 N.W. 81st Street
Miami, FL 33147

RE: The tariff classification of ladies handbags from China.

Dear Mr. Fink:

In your letter dated May 16, 2003, you requested a classification ruling for ladies handbags.

The samples submitted are identified as style numbers EX7723-1, EX7669-2, EX7669-1, EX7682-2, EX7706-1, EX7701-1, EX7708-1 and EX7707-1.

Styles numbers EX7723-1, EX7669-2, EX7669-1, EX7682-2, EX7706-1 and EX7701-1are ladies handbags designed to carry money, keys, and other small personal effects on a daily basis. The bags are constructed essentially of a 100% cotton French terry or Sherpa fleece pile fabric. Each bag has a textile interior lining with open/zippered wall pockets. Their size ranges from approximately 10”(W) x 8”(H) to 13”(W) x 11”(H). The top of each bag is secured by means of a zippered, metal snap and/or hook and loop fastener.

Styles EX7708-1 and EX7707-1are ladies handbags composed of a velour textile fabric consisting of 50% cotton and 50% polyester. The bags are equally of the cotton and polyester. Therefore neither fabric imparts the essential character of the bags. GRI-3 (c) requires that in such cases the items shall be classified under the heading, which occurs last in numerical order among those, which equally merit consideration. In this case the handbags will be classified under the subheading for handbags of man-made fiber textile materials.

Your samples are being returned as requested.

The applicable subheading for the handbags of cotton French terry and Sherpa fleece, will be 4202.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of cotton. The duty rate will be 17.8 percent ad valorem

The applicable subheading for styles EX7707-1 and EX7708-1, the handbags of polyester velour, will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem.

HTS 4202.22.8030 falls within textile category designation 369. HTS 4202.22.8050 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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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