The tariff classification of a child's novelty handbag with outer surface of plush polyester fabric and a child's novelty coin purse with outer surface of cotton fabric from China

PD B84472 May 19, 1997 CLA-2-42 SE:C:D G02 B84472 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.32.4000 Anne Mason Lillian Vernon Corporation 543 Main Street New Rochelle, New York 10801 RE: The tariff classification of a child's novelty handbag with outer surface of plush polyester fabric and a child's novelty coin purse with outer surface of cotton fabric from China Dear Ms. Mason: In your letter dated April 18, 1997 you requested a tariff classification ruling. The Lillian Vernon Corporation intends to import a child's novelty handbag and coin purse together (item SKU# 801R). The child's small novelty handbag is in the shape of a dog and has an outer surface made from a plush polyester fabric, a flap with a button closure on the dog's back covering the interior storage compartment, and a carry strap made from braided cord. The child's novelty coin purse measures approximately 5 x 2 inches, is in the shape of a dog bone, and has a cotton fabric outer surface and a zippered top closure. The applicable subheading for the novelty handbag of plush polyester fabric will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 19.3 percent ad valorem. The applicable subheading for the novelty coin purse of cotton fabric will be 4202.32.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty for this item will be 6.9 percent ad valorem. Item 4202.22.8050 falls within textile category designation 670, and item 4202.32.4000 falls within textile category designation 369. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle