CLA-2-63:RR:NC:TA:351 G85315

Mr. James W. Lawless
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of a “Protective Handbag Cover” from China.

Dear Mr. Lawless:

In your letter dated December 6, 2000, on behalf of BLB Enterprises Inc., you requested a tariff classification ruling.

The sample submitted is a “Protective Handbag Cover.” It is made of two 100 percent cotton flannel fabric panels. The panels are sewn together on three sides and the fourth side features a textile braided drawstring cord. The cover is not specially shaped or fitted to contain a specific handbag. Sewn onto one corner is a textile label with the printed word “ColeHaan.” You stated that the cover will be imported in sizes 17.5” x 13.0”, 19.75” x 15.25”, 19.5” x 19.5” and 35.0” x 25”.

The applicable subheading for the “Protective Handbag Cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The rate of duty will remain unchanged in 2001.

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division