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NY N019023




November 26, 2007

CLA-2-46:OT:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.90.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of handbags of woven PVC strips from China

Dear Mr. Hoffacker:

In your letter dated October 25, 2007, on behalf of the importer, Ann Taylor Inc., you requested a tariff classification ruling.

The ruling was requested on two styles of handbags with outer surfaces of woven PVC strips. Samples of the bags were submitted, which will be returned to you as you requested.

Style # 151590 is a large handbag with two short handles, measuring 15” wide x 9-1/2” high x 7” deep. It features a zippered center compartment, an exterior pocket with a flap closure, additional inside pockets and a button snap strap closure. The outer surface is composed of interwoven PVC strips measuring approximately 7 mm wide. It is accented with PVC trim and has a PVC strap across the top.

Style # 151589 is a clutch style under-the-shoulder handbag with a strap handle, measuring 10-3/4” wide x 6” high x 1-3/4” deep. It features a magnetic flap closure, an open outside pocket and an inside zippered pocket. The outer surface is composed of interwoven 7 mm wide PVC strips. It is accented with PVC trim.

The applicable subheading for the handbags of woven PVC strips, style # 151590 and style # 151589, will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 percent ad valorem.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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