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NY J84709

June 19, 2003

CLA-2-39:RR:NC:SP:221 J84709


TARIFF NO.: 3926.90.9880

Mr. Ken Davidow
Coda International Ltd.
25 Wheeler Avenue
Pleasantville, NY 10570

RE: The tariff classification of animal clip and carry novelty coin purses from China.

Dear Mr. Davidow:

In your letter dated May 6, 2003, you requested a tariff classification ruling.

The sample submitted with your letter, identified as an animal clip and carry, consists of a novelty purse in the shape of an animal. There is a small compartment for coins, keys, notes or other small items that is accessed through a slit in the flat back surface of the animal shape. The purse is attached to a plastic backpack clip by means of a metal split ring. The purse is made of polyvinyl chloride (PVC) plastic in a rotational mold to give it softness and flexibility. Each animal measures approximately 3 inches in height, 2 ½ to 3 inches in width and 1¼ inches in depth.

You suggest classification as a toy since the purses will be given away as a premium with a child’s meal at a variety of fast food restaurants. Toys of heading 9505 of the Harmonized Tariff Schedule of the United States (HTS) must be designed and used principally for amusement. The animal clip and carry is designed to hold small objects in the same manner as a novelty coin purse. In HRL 961449, dated July 6, 2001, Headquarters ruled that a substantially identical novelty coin purse was classifiable not as a toy of heading 9505 but as a miscellaneous article of plastics of heading 3926.

The applicable subheading for the animal clip and carry novelty coin purse will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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