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NY K80893

December 19, 2003
CLA-2-42:RR:NC:3:341 K80893


TARIFF NO.: 4202.32.9550

William J. Maloney
C/o Rode & Qualey
Attorneys at Law
55 West 39th Street
New York, NY 10018

RE: The tariff classification of child’s novelty coin purses from China

Dear Mr. Maloney:

In your letter dated December 10th, 2003 you requested a classification ruling. The ruling request is on behalf of Gund, Inc.

The submitted samples are identified as model numbers 19590 and 19588. Each item is a plush novelty coin purse with clip-on hook.. Each novelty purse is made-up to resemble a bear or a cat. Each purse is approximately 4” high. The Rear pocket on each item measures approximately 2” x 2” and has a 2.25” nylon coil zipper closure. Each model has a molded plastic clip-on hook permanently sewn to a loop on the top of the purse. The clip-on purse is primarily worn on the person on a belt or affixed to another carrying bag. You have requested return of both samples however one sample is being retained.

You have suggested that the child’s novelty coin purses are classifiable within subheading 9503.49.00, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503.49.00 is subject to application of General Rule of Interpretation 1 which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes.

Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. The submitted child’s novelty coin purses are eo nomine named goods of heading 4202 and provide the useful functions of storage, protection, organization, and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have. Therefore, these items are more specifically classified within Heading 4202, HTSUSA.

The applicable subheading for model numbers 19590 and 19588 will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or handbagof man-made fibers. The duty rate will be 17.8 percent. The duty rate for 2004 will be 17.6 percent ad valorem.

Items classified in HTS 4202.32.9550 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 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3041.


Robert B. Swierupski

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