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NY C81455




November 28, 1997

CLA-2-42:RR:NC:TA:341 C81455

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 7117.90.5500; 7117.90.7500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a child's handbag and plastic jewelry from China.

Dear Ms. Balice:

In your letter dated November 3, 1997, you requested a tariff classification ruling for a child's handbag and plastic jewelry.

The sample submitted, identified as style 46831, described as a "plastic child's handbag with contents", consists of a handbag manufactured of clear Polyvinyl Chloride (PVC) plastic sheeting. Included in the bag is plastic jewelry consisting of a necklace, bracelet and two rings. The handbag measures approximately 4"(W) x 2 3/4"(H) with an imitation pearl handle. It is secured by means of a flap with a plastic snap fastener. You have indicated that the items will be imported and sold at retail together as a unit. However, for classification purposes each item will stand on its own merit.

The applicable subheading for the child's handbag of clear plastic sheeting will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 18.8 percent ad valorem.

The applicable subheading for the plastic jewelry will be 7117.90.5500, HTSUSA, which provides for imitation jewelry, other, other, valued not over 20 cents per dozen pieces or parts, other. The rate of duty will be 7.2 percent ad valorem. If the plastic jewelry is valued over 20 cents per dozen pieces or parts then the correct classification will be 7117.90.7500, HTSUSA, which provides for imitation jewelry, other, other, valued over 20 cents per dozen pieces or parts. The rate of duty will be Free.

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

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 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,

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