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NY L83883

April 21, 2005

CLA-2-42:RR:NC:TA:341 L83883


TARIFF NO.: 4202.22.1500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Mr. Hoffacker:

In your letter dated April 4, 2005, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling for a child’s handbag.

The sample submitted is identified as “Purseworks Bagette Mini Light-Up Handbag”, item number 002. The item is a child’s handbag measuring approximately 6 ½”(W) x4”(H) x 2”(D). It is manufactured wholly of polyvinyl chloride (PVC) plastic sheeting. The bag features a single unlined interior compartment with a battery operated light attached to one wall. The bag has a plastic carrying handle and a top zippered closure. Your sample is being returned as requested.

The applicable subheading for item 002 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.


Robert B. Swierupski

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