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NY N012479

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June 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550, 4202.22.1500

Linda Huetger
Frankford
9300 Ashton Road
Philadelphia, PA 19114

RE: The tariff classification of child’s novelty handbag with candy from China

Dear Ms. Huetger:

In your letter dated June 8, 2007, you requested a tariff classification ruling. Your sample will be returned as requested.

The sample submitted is identified as style number 50424. It is a child’s novelty handbag with the outer surface of clear polyvinyl chloride (PVC) plastic sheeting. It has a plastic snap closure with a strap made of plastic. Inside the purse are two dextrose shaped hearts and two packs of dextrose shaped beads with plastic string for making an edible bracelet. It measures approximately 4.75” (W) x 5” (H) x 1” (D).

In your letter, you suggest classification under 4202.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags of other materials wholly or mainly covered with paper. However, the handbag is more specifically provided for in heading 4202.22.1500 HTSUS, which provides for handbagswith outer surface of sheeting of plastic.

The applicable subheading for the handbag will be 4202.22.1500, HTSUS, 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.

The applicable subheading for the candy will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 4202.22.15 - Handbags, with or without shoulder straps or without handle, with outer surface of sheeting of plastics
• Tariff No.: 4202.29.10 - Handbags w. or w/o shld. strap or w/o handle of mat. (o/t leather, shtng. of plas., tex. mat., vul. fib. or paperbd.), paper cov., of plas.