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NY M86017

September 27, 2006

CLA-2-42:RR:NC:N3:341 M86017


TARIFF NO.: 4202.22.8050; 6117.80.9540

Ms. Michele Demsky
Art Skills
217 Ferry Station
Easton, PA 18042

RE: The tariff classification of a child’s handbag and a textile bracelet from China

Dear Ms. Demsky:

In your letter dated August 22, 2006, you requested a tariff classification ruling.

The first sample is identified as item PFG-1520, Plush Bead Purse. It is a child’s novelty handbag that is constructed with an outer surface of polyester fabric. It features one main storage compartment, a flap opening with a hook-and-loop closure, a shoulder strap, and a textile flower sewn on the front.

The second sample is identified as item PLG-1523, Plush Friendship Bracelet. It is a bracelet wholly made-up of polyester knit textile fabric. It features a decorative textile flower, and a hook-and-loop closure.

You have suggested that the handbag and the textile bracelet are classifiable under 9503.41.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys, parts and accessories thereof. However, the handbag is of a kind classifiable in heading 4202. Its useful functions as a handbag are greater than any play value it may possess. The textile bracelet is of a kind classifiable in heading 6117. Its useful functions as an accessory are greater than any play value it may possess.

The applicable subheading for the novelty child’s handbag will be 4202.22.8050, HTSUS, 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% ad valorem.

The applicable subheading for the textile bracelet will be 6117.80.9540, HTSUS, which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or clothing accessories: other, other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 341 at 646-733-3102.


Robert B. Swierupski

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