HQ 086771: Handbags

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 086771

                       July 17, 1990


CLA-2 CO:R:C:G  086771 SLR

CATEGORY: Classification

TARIFF NO.: 4202.22.1500

Ms. Aphrodite Leung
Manager
Winncie Industrial Co.
RM. 4-6, 10/F., Eureka Ind. Bldg.
1-17 Sai Lau Kok Rd.
Tsuen Wan, N.T., Hong Kong

RE: Handbags

Dear Ms. Leung:

     This ruling is in response to your letter of March 8, 1990,
requesting the proper classification for a variety of handbags
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  A color brochure depicting 20 various
styles, along with a sample of item number 9001, was submitted
for our examination.

FACTS:

     Item 9001 measures approximately 12-1/2" x 9" x 3-1/2" and
has double shoulder straps, two interior compartments, and two
exterior open pockets.  The handbag consists of imitation leather
PVC plastics material, with a textile tapestry panel covering a
portion (approximately 1/3) of the front.  The main portion of
the bag's body is composed of PVC plastics material.

     In the absence of samples, we are unable to provide a ruling
for the other items described in the submitted brochure.

ISSUE:

     What is the proper classification of the subject handbag
under the HTSUSA?







                              -2-



LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     Heading 4202, HTSUSA, provides for, among other articles,
handbags.  This heading accurately describes item 9001.

     At the six-digit subheading level, Heading 4202 provides for
handbags with an outer surface of plastic sheeting or of textile
materials.  Included within this provision are handbags whose
outer surface is substantially constructed of either plastic
sheeting or textile materials.  The subject handbag so
qualifies.

     At the eight-digit level, Heading 4202 includes two
subheadings -- one providing for handbags with an outer surface
of plastic sheeting, and the other providing for handbags with an
outer surface of textile materials.  In order to determine the
specific eight-digit subheading applicable to the instant
handbag, we must decide whether the handbag's outer surface is
composed of plastic sheeting or of textile materials.  As
mandated by GRI 2(b), the classification of goods consisting of
more than one material shall be determined by the application of
GRI 3.

     GRI 3(a) directs that goods shall be classified under the
subheading which provides the most specific description.  Two or
more subheadings are regarded as equally specific, however, when
each refers to part only of the materials.  Consequently,
GRI 3(b) must be consulted.

     GRI 3(b) directs that composite goods consisting of
different materials shall be classified as if they consisted of
the material which gives them their essential character.  The
Explanatory Notes for GRI 3(b) indicate that "essential
character" may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
the constituent material to the use of the goods.

     It is our determination that the PVC plastics sheeting
material imparts the essential character of the handbag's outer
surface.  The bulk, quantity, and weight of the plastic sheeting
greatly surpasses that of the textile tapestry panel.



                              -3-

HOLDING:

     Item 9001 is classifiable in subheading 4202.22.1500,
HTSUSA, which provides for handbags, whether or not with shoulder
strap, including those without handle, with outer surface of
plastic sheeting.  The correct rate of duty is 20 percent
ad valorem.  No visa or quota restraints apply.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division