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NY K82911




February 13, 2004
CLA-2-42:RR:NC:TA:341 K82911

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500

Ms. Alla Kramnik
Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727

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

Dear Ms. Kramnik:

In your letter dated January 28, 2004, you requested a tariff classification ruling for a child’s handbags.

A sample of item 22612 “Play ’N Pretty Shimmering Purse” has been submitted. The item is a child’s handbag measuring approximately 7”(W) x 5”(H) x 2”(D). It is wholly made up of a sheeting of plastic. The exterior surface is of a sheeting of plastic. The bag features a metal carrying handle with heart shape designs and it is secured by means of a flap with hook and loop fastener.

You suggest classification under 4202.19.0000, HTSUSA, which provides for trunks, suitcases, vanity cases and similar containers, other. However, the handbag is more specifically provided for in heading 4202.22.1500 HTSUSA, which provides for handbags with outer surface of sheeting of plastic.

The applicable subheading for the item 22612 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. The rate of duty will be 16 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.

Sincerely,

Robert B. Swierupski
Director,

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