Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
New York, NY 10036-8901
RE: The tariff classification of a handbag from China.
Dear Ms. Wierbicki:
In your letter dated November 9, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag.
Product profile (PP) 197866 is a handbag. The overall dimensions are approximately 9” x 11” x 3”. It has an adjustable shoulder strap and the interior is divided into three separate sections. The two outer sections have zipper closures and the middle section has a patented magnetic snap closure. The exterior front side has a gusseted compartment within, which are various credit card slots, change purse, zippered security pocket and two open pockets. The front compartment has a flap with patented magnetic closure. The exterior back has one open storage pocket. The interior is of textile materials.
The main body consists of two constituent materials. The front panel and flap of the front compartment and the rear storage pocket panel are of split leather, which has an embossed compact plastics exterior surface. All other components are of an imitation leather consisting of a textile fabric, which has an embossed cellular plastic exterior. The embossed plastics covering both the split leather and textile materials are color match and simulate the same leather grain.
Your sample is being returned as requested.
PP 197866 is considered to be a handbag of leather, with an outer surface of sheeting of plastic. It is classified in tariff number 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for HANDBAGS, of leather, with an outer surface of sheeting of plastic. The rate of duty will be 18 percent ad valorem.
PP 197866 is subject to the marking requirements of 16 CFR Part 24, Federal Trade Commission Guides for Select Leather and Imitation Leather Products, as published in Federal Register, Vol. 61, No. 93, October 3, 1996, Page 51577.
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 212-637-7091.
Robert B. Swierupski