CLA-2-42:S:N:N3H:341 877511
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
Counselors At Law
707 Wilshire Blvd. - Suite 5320
Los Angeles, CA 90017
RE: The tariff classification of a briefcase and a handbag from
China.
Dear Mr. Powell:
In your letter dated May 13, 1992, received in this office
August 19, 1992, on behalf of Contempo Casuals, Inc., you
requested a tariff classification ruling on a briefcase and a
handbag.
You have submitted three samples with your request. They
are styles 760921, 760922 and 760940.
Style 760921 is a briefcase composed of vinyl with cotton
plaid panels. It is unlined and measures approximately 12" x 15"
x 2". The case is designed with a metal carrying handle, in
addition to a removable textile shoulder strap. It is secured by
means of a flap with a metal slide-lock closure. There appear to
be unfinished belt-like fasteners on each side of the metal lock
closure.
Style 760922 is a handbag composed of vinyl with a textile
plaid top. The bag is oval in design and features a plastic
carry handle, in addition to a removable textile shoulder strap.
The top is secured by means of a metal slide-lock fastener.
Your inquiry does not provide enough information for us to
give a classification ruling on style 760940. Your request for a
classification ruling should include a more detailed breakdown by
value to show basis of cost and basis of surface area
calculations.
Your samples are being returned as you requested.
The applicable subheading for style 760921, the briefcase of
vinyl, will be 4202.12.2035, Harmonized Tariff Schedule of the
United States (HTS), which provides for Other: attache cases,
briefcases and similar containers, with outer surface of
plastics. The duty rate will be 20 percent ad valorem.
The applicable subheading for style 760922, the handbag of
vinyl, will be 4202.22.1500, HTS, which provide for handbags,
whether or not with shoulder strap, including those without
handle, with outer surface of plastic sheeting. The duty rate
will be 20 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport