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NY J88218

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December 3, 2003
CLA-2-42:RR:NC:3:341 J88218

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.2050

Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a cosmetics bag with outer surface of sheeting of plastic from China

Dear Mr. Gabriel

In your letters dated August 21, 2003 and July 28, 2003, you requested a tariff classification ruling.

The submitted sample is identified as Product Profile (PP) 1015940. It is a zippered cosmetics bag made-up of a grain leather that is coated or covered on the exterior surface with a film of plastics. The interior is lined with a rayon satin textile material. You have indicated that the exterior surface consists of a composite of pigments and dyes, mica, leather wax and leather binders. The Customs Laboratory has verified the exterior surface constituent material consists of plastics.

The bag will be presented with a fitted storage bag of woven polypropylene (PP) yarns.

In your letter of July 28, 2003, you suggested classification within tariff number 4202.21.6000 which provides, in part, for HANDBAGS, of leather, with outer surface of leather, other. However, the classification is precluded by the application of law as described in Customs Ruling 963618, August 02, 2002, previously requested and issued on behalf of Avon Products, Inc.

The applicable subheading for PP1015940, zippered cosmetic bag with storage bag, will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for vanity cases, with outer surface of plastics. The rate of duty will be 20 percent ad valorem.

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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See also:

• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 4202.21.60 - Handbags, with or without shoulder strap or without handle, with outer surface of leather, composition or patent leather, nesi, n/o $20 ea.