Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL. 60195

RE: The tariff classification of a ladies' handbag from China.

Dear Ms. Balice:

In your letter dated August 9th, 1999, you requested a tariff classification ruling for a ladies' handbag from China.

The sample submitted with your request is identified as style #74061, "Mini Backpack". The item is a ladies' handbag designed to carry money, keys, and small accessories during travel. It measures approximately 13" in height by 9 1/2" in width and is has an exterior of a sheeting of 100% Polyvinyl Chloride (PVC). The interior of the bag is lined and consists of a single compartment. A utility pocket with snap closures is located on the front of the bag that is concealed by a full-length font flap with a zippered pocket and snap closure. The bag features two adjustable, permanently attached shoulder straps on the rear of the bag that enable use as a backpack.

The applicable subheading for style #74061 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The rate of duty will be 18% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your sample is being returned as requested.

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
National Commodity
Specialist Division