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NY J86016

May 20, 2003

CLA-2-42:RR:NC:TA:341 J86016


TARIFF NO.: 4202.22.8050; 1704.90.3550

Mr. Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, OH 45403

RE: The tariff classification of novelty handbags with candy from China.

Dear Mr. Allen:

In your letter dated April 21, 2003, on behalf of Ross Acquisition dba/Galerie Au Chocolat, you requested a classification ruling for novelty handbags with candy.

The samples submitted are identified as “Christmas Candy Plush Pouches”. No style numbers were submitted. The items are novelty handbags filled with packs of sugar candy. Both bags are manufactured with an exterior surface of plush man-made fiber textile material. Each bag features a single, textile lined interiors with no additional features. They measure approximately 5”(W) x 4”(H) x 2”(D). The bags are secured by means of top zippered closures and they are carried by means of double self-fabric carrying straps.

The applicable subheading for the novelty handbags 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 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.

The applicable subheading for the sugar candy will be 1704.90.3550, HTS, which provides for Sugar confectionary (including white chocolate), not containing cocoa: Other: Confections or sweetmeat ready for consumption: Other: Other Put up for retail sale: Other. The duty rate will be 5.6 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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