NY 868758
December 3, 1991
CLA-2-42:S:N:N3G:341 868758
CATEGORY: Classification
TARIFF NO.: 4202.11.0030; 4202.92.4500; 6601.91.0000
Ms. Susan Hall
Heritage Industries, Ltd.
1850 Arthur Ave.
Elk Grove Village, IL 60007-6003
RE: The tariff classification of a briefcase, a cosmetic bag, a
shoe bag and an umbrella from Hong Kong.
Dear Ms. Hall:
In your letter dated October 28, 1991, you requested a tariff
classification ruling.
The submitted sample, item #22322-5, is a lady's briefcase
containing a cosmetic bag, a shoe bag and an umbrella.
The briefcase is constructed of PU/Split leather with a
polyurethane coating said to be of .01MM in thickness. The interior is
lined with textile materials and features an inside organizer with pen
and calculator holders. It is designed with double shoulder length
straps, and the back of the case features a full width zippered storage
pocket. It is secured by means of a flap with a magnetic snap closure.
The cosmetic bag is constructed with an exterior and interior
surface of vinyl. It measures approximately 9 1/4" x 6" x 1". It is
secured by means of a top textile zipper closure.
The shoe bag is constructed with an outer surface of vinyl with a
textile lining. It measures approximately 10" x 12 3/4". It is
secured by means of a top textile zipper closure.
The umbrella is a folding umbrella. The stem of the umbrella
collapses telescopically when the umbrella is not in use. The umbrella
comes with a clear plastic tube-like case, which has a snap closure. A
4 1/2 inch textile loop carry strap extends beyond the snap closure.
The applicable subheading for item #22322-5, the lady's attache
case of leather, will be 4202.11.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for attache cases, brief cases,
school satchels, occupational luggage cases and similar containers,
with outer surface of leather. The duty rate will be 8 percent ad
valorem.
The applicable subheading for items #22322-5, the cosmetic bag and
shoe bag of vinyl, will be 4202.92.4500, HTS, which provides for
travel, sports and similar bags, with outer surface of plastic
sheeting, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for item #22322-5, the umbrella, will be
6601.91.0000, HTS, which provides for umbrellas and sun umbrellas
(including walking-stick umbrellas, garden umbrellas and similar
umbrellas): Other: Having a telescopic shaft. The duty rate will be
8.2 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