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NY M86637




September 28, 2006

CLA-2-43:RR:NC:TA:350 M86637

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.90.0000

Mr. Paul Nevadomski
Paul M. Schlechter Customhouse Broker Inc. 1492 Wantagh Avenue
Wantagh, NY 11793

RE: The tariff classification of three clutch handbags, of pony hair furskin, from China.

Dear Mr. Nevadomski:

In your letter dated September 12, 2006, on behalf of Steve Madden Limited, you requested a tariff classification ruling.

Your sample is being returned per your request.

You supplied three representative samples which were identified as styles B Wild (2 samples) and B Clutch, respectively. These handbags measure approximately 11 inches wide, 6 inches high and 2 inches thick. They are constructed, essentially, from pony hair on the skin which covers the entire outer surface and, thereby, imparts the essential character. The outer surface of each handbag has been printed with either a leopard or zebra-like motif. Each bag contains a metal and/or faux rhinestone enclosure and an interior lining composed of 100% man-made fiber fabric.

Please note that articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin, however, is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.”

In that regard, the Explanatory Notes (EN) constitute the official interpretation off the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “ the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character. Examples are rugs, coverlets, unstuffed pouffes, cases, handbags, game-bags and haversacks ”

The applicable subheading for all of the handbags, therefore, will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of furskin. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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