The tariff classification of a child’s handbag with decorations from Hong Kong

NY I85635 August 29, 2002 CLA-2-42:RR:NC:TA:341 I85635 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Ms. Ninette Pembleton MGA Entertainment 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a child’s handbag with decorations from Hong Kong Dear Ms. Pembleton: In your letter dated August 22, 2002, on behalf of ABC Traders, Inc., you requested a tariff classification ruling for a child’s handbag with decorations. The submitted sample consists of a child’s handbag with attached purse. It is identified as style #261131, the “Bratz Far Out Fashion Tote Activity Kit”. You have indicated that the kit had been subject of a prior ruling decision, NY I84784, August 7, 2002. The later decision classified style #261131 based on a textile composition of man-made fibers. The sample now submitted has an exterior surface of 100% cotton denim fabric. Your sample is being returned as requested. The applicable subheading for style 261131, of 100% cotton denim fabric, will be 4202.22.4500, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division