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NY H82945

July 6, 2001

CLA-2-42:RR:NC:TA:341 H82945


TARIFF NO.: 4202.22.8050; 4901.99.0092

Mr. George C. Lee
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, IL 60007

RE: The tariff classification of a child’s novelty handbag with children’s books from China and/or Hong Kong.

Dear Mr. Lee:

In your letter dated June 20, 2001, on behalf of Publication International, Ltd., you requested a classification ruling.

The sample submitted, no style number indicated, described as a “Plush Toy Bunny Holds Children’s Books, consists of a child’s novelty handbag with a shoulder strap and children’s books. The bag is manufactured with an exterior surface of pile fabric man-made textile materials. The interior is textile lined with no additional features. Inside the handbag are three children books. The bag is secured by means of a flap depicting a bunny’s head with a hook and loop fastener. Within the flap closure is a change pocket that is also secured by means of a hook and loop fastener. The bag measures approximately 6”(W) x 7”(H). For classification purposes the item is not considered to be a toy and will be classified accordingly.

The applicable subheading for the handbag 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, other, of man-made fibers. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for the books will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each, but not more than 48 pages each. The duty rate will be Free.

HTS 4202.22.8050 falls within textile category designation 670. Based upon international textile trade agreements products of China and Hong Kong are subject to quota and the requirement of a visa.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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