CLA-2-42:RR:NC:TA:341 K82374

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of a ladies handbag from India

Dear Ms. Julia:

In your letter dated January 9, 2004, you requested a tariff classification ruling for a ladies handbag.

The sample submitted, identified as style F04-05-097, is a ladies handbag measuring approximately 7”(W) x 5”(H). It is manufactured with an exterior surface of 100 percent silk fabric and a 100 percent satin polyester interior lining. It is decorated with glass beads and features a chain carrying strap and a metal twist lock fastener. Your sample is being 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