CLA-2-42:RI:130:G25:DJP

Ms Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of handbags from China.

Dear Ms Balice:

In your letter dated December 8, 1997, you requested a tariff classification ruling.

Two samples were received with your request, styles A970669 and A970709, are handbags. Except for size both bags are exactly the same.

Style A970669 Tote/Handbag is approximately 11" X 8" X 3 " in size. Style A970709 Mini tote/handbag is approximately 9" x 6" X 3" in size.

BOTH BAGS HAVE :

A) Textile lined undivided interior. B) Interior sidewall zippered pocket. C) Top metal snap closure. D) Self material shoulder straps. E) Exterior pocket without closure. F) Metal emblem on exterior "COLLECTION NEW YORK". G) Outer surface is a textile backed PVC sheeting. PVC is embossed to imitate a vinyl fabric.

The applicable subheading for both styles will be 4202.22.1500, 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 sheeting of plastic. The rate of duty will be 18.4 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Richard A. Barrette
Service/Area Port Director
Providence, RI