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NY H83765

July 26, 2001

CLA-2-95:RR:NC:2:224 H83765


TARIFF NO.: 4202.22.1500; 9503.41.0000

Spencer Hutchins
AKA International, Inc.
2601 Elliot Avenue
Suite 3167
Seattle, WA 98121

RE: The tariff classification of two PVC purses and two stuffed ducks from China.

Dear Mr. Hutchins:

In your letter dated July 10, 2001, you requested a tariff classification ruling, on behalf of Galerie Au Chocolat, Inc., your client.

You are requesting the tariff classification on two items that are PVC (polyvinyl chloride) purses, each of which has a temporarily attached stuffed toy duck on its front side. The purses come in two styles: style 33185133 has a string cord to hang around the neck or on the arm, and style 33184133 is made with two textile straps. Both styles would be considered purses for the purposes of the tariff schedule. The stuffed toy on both styles is sewn on each purse with only two stitches. The stuffed duck toy is easily removed from each of the purses. The samples will be returned, as requested.

The nature of the merchandise that has been submitted for a classification ruling, namely the two PVC purses (each with a temporarily attached stuffed duck toy), dictates that each part: the purse and the duck, be classified separately in the HTS using the principle of GRI (General Rule of Interpretation) 1. Since the two items in question would never be considered to be either composite goods or sets, there is no reason to look to GRI 3 (b) or GRI 3 (c), both of which cover merchandise qualified as sets or composite goods. You have not requested the tariff classification of the candy, at this time.

The applicable subheading for the two stuffed ducks (33185133 and 33184133) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the two PVC purses (33185133 and 33184133) 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 or of textile materials: With outer surface of sheeting of plastic.” The rate of duty will be 17.2 % ad valorem.

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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

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