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NY K86093

May 18, 2004
CLA-2-42:RR:NC:TA:341 K86093


TARIFF NO.: 4202.22.8050

Mr.Ted Pascador
Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938

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

Dear Mr. Pascador:

In your letter dated May 6, 2004, on behalf of Tonyco, Inc., DBA Cuddletown Friends, you requested a tariff classification ruling for a child’s novelty handbag.

The sample submitted is not identified by style number. The item is child’s novelty handbag designed in the shape of a swan to provide storage, protection, organization and portability for a child’s personal effects. It is manufactured with an exterior surface of plush man-made fiber textile material. It has a zipper closure across the top of the body that provides access to an inner storage compartment. The bag features a textile-lined interior compartment with no additional features. It measures approximately 12”(L) x 11”(H) x 9”(W). There are two permanently attached handles for carrying the bag. Your sample is being returned as requested.

You have suggested that the novelty handbag is classifiable within subheading 9503, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503 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 handbag is an eo nomine named good 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 the novelty handbag is more specifically classified within Heading 4202, HTSUSA.

The applicable subheading for the novelty handbag 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 rate of duty will be 17.6 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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