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NY L88108

October 20, 2005

CLA-2-42:RR:NC:TA:341 L88108


TARIFF NO.: 4202.22.1500

Ms. Tonja Davenport
Dollar General Corporation
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170

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

Dear Ms. Davenport:

In your letter dated October 7, 2005, you requested a tariff classification ruling for a child’s handbag.

The sample submitted is identified as style B0148 “Child’s EVA Handbag 6 Styles”. The item is a handbag designed to contain the small personal effects a child would normally carry on a daily basis. It is manufactured of ethylene vinyl acetate (EVA). The bag has an unlined interior compartment, double self-fabric carrying straps and the top is unsecured. It measures approximately 5”(W) x 6”(H) x 3 ¼”(D). On the front exterior is a caricature of a cartoon character. You have indicated that in addition to the sample submitted, the item will be imported in six assorted styles and that the only distinguishing difference will be the cartoon caricatures on the front exterior of each bag. Your sample is being returned as requested.

The applicable subheading for the child’s handbag 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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