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

NY G88978 March 28, 2001 CLA-2-42:RR:NC:TA:341 G88978 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Mr. Leo Sarmiento Trans-Border Customs Services, Inc. 150-16 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a child’s novelty handbag from China. Dear Mr. Sarmiento: In your letter dated March 21, 2001, on behalf of Jay-Gur International, you requested a classification ruling for a child’s novelty handbag. The sample submitted is identified as style #K4877 PDK. The item is a child’s novelty handbag designed to be worn on the back similar to a backpack. It is manufactured of an exterior surface of 100 percent polyester plush fabric. The interior features a single, lined compartment with no additional features. The item measures approximately 12” in height. The pouch has a 4” zipper and is approximately 5” deep by 3” wide. The useful function of storage, protection, organization and portability for small personal effects is greater than any play value the item may have. Your sample is being returned as requested. The applicable subheading for style #K4877 will be 4202.22.8050, 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 textile materials, other, other, of man-made fibers. The duty rate will be 18.3 percent ad valorem. HTS 4202.22.8050 falls 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). 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