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NY J83428

May 2, 2003

CLA-2-42:RR:NC:TA:341 J83428


TARIFF NO.: 4202.92.3031

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a novelty child’s handbag from China.

Dear Ms. Grego:

In your letter dated April 14, 2003, you requested a classification ruling for an assortment of novelty child’s handbags identified as SKU-815504, “Plush Animal Purse/Handbag Assortment”.

The two submitted samples are children’s handbags. One each is made up to simulate the face and a full body of an animal and are of plush construction. Each bag has double top handles, textile lining and a zipper closure. The exterior surface is of man-made fiber textile materials. The purses are designed to provide storage, protection, organization and portability to the small personal effects a young child would normally carry in a handbag.

In your letter you have suggested classification under subheading 9503.41.0000, HTSUSA, as toys representing animals: stuffed toys. Classification within Chapter 95 , HTSUSA, is subject to Legal Note 1(d) wherein goods of heading 4202, HTSUSA, are excluded. In addition, articles said to be a toy must be principally for the amusement of children or adults. Therefore if an article is more specifically classified in heading 4202 and is not principally used for the amusement of children or adults, it cannot be classified within number 9503.41.0000.

The “Plush Animal Purse/Handbag”, assortment SKU-815504, is not principally used for amusement. The useful functions of storage, protection, organization and portability are greater than any play value the article may have. It is an article eo nomine provided in heading 4202, HTSUSA.

The applicable subheading for SKU 815504 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for Handbags of textile materials, with outer surface of textile materials of man-made fibers.. The duty rate will be 17.8 percent ad valorem.

HTS 4202.22.8050 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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 646-733-3041.


Robert B. Swierupski

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