Brazilians spending in France surged in 2010 Report ( Reuters )

* Total tourist spending in France up 35 pct in 2010  

* Tourist average spending up 6 pct to 930 euros in 2010  

* Tourist spending benefits mainly luxury brands  

* Qatari are highest spenders at 1,900 euros per head  

* Chinese spent on average 1,300 euros per head in 2010

PARIS, May 3 (Reuters) - Brazilians' spending in France surged last year and in the first quarter of 2011 but the Russians remain the second biggest tourist spenders after the Chinese, according to a study published on Tuesday.

Overall, tourist spending in France rose 35 percent in 2010 to 3 billion euros ($4.43 billion), with the Chinese alone spending 650 million, up 60 percent against 2009, a study by the tourist value added tax refund services provider Global Blue said.

The figures are based on tourists' requests for value added tax refunds which can be made for any purchase above 175 euros.

Russians returned to French shops after shying them in 2009, lifting their spending by 30 percent in 2010 to 250 million euros, the study said.

The surge in tourist shopping in France benefits big European luxury goods makers such as LVMH (LVMH.PA), PPR (PRTP.PA), Richemont (CFR.VX) and Burberry (BRBY.L).

"The engine of growth remains China but the new (major growth) element is Brazil, whose sales remain modest compared to those made by other countries," Eric Noyal, head of Global Blue in France, told Reuters.

Brazilians' expenditure in French shops last year rose 56 percent to 100 million euros and were up 53 percent alone in the first three months of the year, marking the biggest increase of all nationalities, Global Blue noted.

However, Brazilians still only spend around 650 euros per head and make up 6 percent of total tourist sales, compared with the Chinese who represent 16 percent, the Russians 10 percent, Middle Eastern shoppers and Japanese shoppers 9 percent and U.S. shoppers 6 percent.

Chinese on average spent 1,300 euros per head in France last year, a sum which doubled in six years, Global Blue said. ($1=.6773 Euro) (Reporting by Astrid Wendlandt and Pascale Denis; Editing by Jon Loades-Carter)