The tariff classification of a novelty handbag from China.

NY E85407 August 16, 1999 CLA-2-42:RR:NC:341:E85407 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Mr. Leo Sarmiento Trans-Border Customs Services, Inc. Cargo Building #80, Room 228 JFK International Airport Jamaica, New York 11430 RE: The tariff classification of a novelty handbag from China. Dear Mr. Sarmiento: In your letter dated August 2nd, 1999, on behalf of Jay-Gur International, you requested a classification ruling for a novelty handbag from China. The sample submitted with your request is identified as "100% Polyester Plush Dolphin-Novelty". No style number was included. The item is a novelty purse designed to carry money, keys, and small accessories during travel. The purse is constructed in the shape of a dolphin and has an exterior surface of 100% polyester. The tail and fins of the dolphin are plush. However, the torso of the dolphin is not plush (stuffed). The opening of the purse is at mouth of the dolphin and is secured by a zippered closure. A detachable shoulder strap of nylon webbing is affixed to both ends of the dolphin's mouth. A self belt loop is sewn to the upper torso on the underside of the dolphin. The useful function of the item as a child's purse is greater than the useful function as a play thing. The applicable subheading for the novelty purse will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags…with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 18.8%. Items classifiable under HTS subheading 4202.22.8050 fall within textile category designation 670. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division