The tariff classification of a child’s handbag from China

NY I89576 January 2, 2003 CLA-2-42:RR:NC:3:341 I89576 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Joann Mosqueda C/o Ja-Ru, Inc. P.O. Box 5970 Jacksonville, Florida 32247-5970 RE: The tariff classification of a child’s handbag from China Dear Ms. Mosqueda: In your letter dated December 18th, 2002 you requested a tariff classification ruling. The sample submitted, identified as Item #2261, is a child’s handbag, measuring approximately 5”W x 4 ½”H x ¾”D, and features a plastic handle and snap closure. It is wholly made up of man-made textile materials decorated with plastic discs. The applicable subheading for the child’s handbag 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 handles, with outer surface of sheeting of plastic or of sheeting of plastic or of textile materials, other, other, of man-made fibers. The rate of duty will be 18.1 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 17.8 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