CLA-2-42:RR:NC:3:341 J89507

Maria E. Julia
Import Analyst
C/o Newport News, Inc.
711 Third Avenue, 4th Floor
New York, NY 10119

RE: The tariff classification of a ladies handbag from India

Dear Ms. Julia:

In your letter dated September 26th, 2003 you requested a tariff classification ruling.

The sample submitted, identified as Style #S04-05-066, is a ladies handbag. Measuring approximately 9”W x 12”H, the bag is constructed with an exterior of 100 percent silk fabric and a 100 percent satin polyester interior lining. It is decorated with glass beads and features a carrying strap and a magnetic button closure. The sample will be returned as requested.

The applicable subheading for the ladies handbag will be 4202.22.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, other, containing 85 percent or more by weight of silk or silk waste. The rate of duty will be 7 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,
National Commodity
Specialist Division