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NY H81037

June 8, 2001

CLA-2-95:RR:NC:SP:222 H81037


TARIFF NO.: 9505.10.2500; 4202.22.8050

Mr. Mike Leahy
A. N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919

RE: The tariff classification of Christmas stocking, circle handbag and a plastic topper cover from China.

Dear Mr. Leahy:

In your letter dated April 30, 2001, on behalf of your client Burlington Toiletries, you requested a tariff classification ruling.

The submitted samples are identified as a plastic Christmas stocking, a plastic handbag and a plastic topper cover.

Sample number one is a Christmas stocking identified as style number 120048. It is made of clear plastic with a green non-woven fabric trim at the top, heel and toe. A textile woven loop string is attached to the top. The loop string allows the Christmas stocking to be hung. The front of the stocking depicts a polar bear wearing a winter hat, scarf, vest and ice skates. The Christmas stocking measures approximately 5-3/4 inches long, 3 inches wide at the top opening and 4-1/2 inches wide at the toe. Your letter mentions that there are four varieties of this Christmas stocking that will be sold only during the Christmas season.

The second sample is identified as a Circle Handle handbag. This is a small double-handle tote bag, 9 inches wide by 7-1/2 inches high with an oval base of 8 inches by 3-1/2 inches. It is unlined and made of clear plastic sheeting. The front panel is wholly covered with 100 percent acetate satin fabric. The fabric has two embroidered flowers attached. The circle handles are covered with textile fabric. The bag has a top center snap closure. This bag is not specifically designed to contain cosmetics or toiletries. It is of a kind normally used to contain small personal effects as well as toiletries or cosmetics.

The third sample is identified as a topper cover. This plastic cover goes over the cap of a shower gel bottle. It is designed in the shape of a moose character sitting in a chair surrounded by Christmas presents. The moose character is wearing a red and white hat and scarf set. Your letter of inquiry states that the topper is available in other varieties with the Christmas theme. The topper measures approximately 3-1/2 inched by 4 inches in size.

The applicable subheading for the plastic Christmas stocking ornament, and the plastic topper cover will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the double handled tote bag classified according to GRI 3(c) of textile man-made fibers, will be 4202.22.8050, 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 textile materials, other, of man-made fibers. The duty rate will be 18.3 percent ad valorem.

Items classifiable under 4202.22.8050 fall within textile category designation 670. As a product of China this merchandise is subject to quota and visa requirements based upon international textile trade agreements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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