The tariff classification of girls’ novelty handbags from Indonesia

NY J81482 February 27, 2003 CLA-2-42:RR:NC:3:341 J81482 CATEGORY: Classification TARIFF NO.: 4202.22.8050 John Mattson Attorney in Fact C/o North Star World Trade Services, Inc. 980 Lone Oak Road Suite 160 Eagan, MN 55121 RE: The tariff classification of girls’ novelty handbags from Indonesia Dear Mr Mattson: In your letter dated February 24th, 2003 you requested a tariff classification ruling. The request is on behalf of Manhattan Toy. The first sample submitted, identified as Item #106840 Groovy Girls Flower Tote, is a small girl’s novelty handbag. Star shaped, it measures approximately 7”W x 7”H and is constructed of a plush manmade fabric. The open bag is secured by a hook and loop closure and has a lined interior and twin carrying handles. The second sample submitted, identified as Item #106850 Groovy Girls Clutch Handbag, is a small girl’s novelty handbag. Measuring approximately 7”W x 6 ½”H, the item is constructed of manmade textile materials. The lined bag has a zipper enclosure across its top. The third sample submitted, identified as Item #106860 Groovy Girls Cylinder Handbag, is a cylindrically shaped girl’s handbag that measures approximately 10”W x 4 ½”H x 4 ½”D. Constructed of a manmade textile material, the bag has a zippered enclosure across its top and twin plastic carrying straps. The fourth sample submitted, identified as Item #106810 Groovy Girls A-Line Handbag, is a girl’s handbag that measures approximately 9 ½”W x 8 ½”H x 2 ½”D. Constructed of a plush manmade textile material, the lined, open bag features a hook and loop closure on its top and twin plush carrying straps. All samples will be returned as requested. The applicable subheading for the handbags will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether not with shoulder straps, including those without handles; with outer surface of textile materials; Other; of manmade fibers. The rate of duty 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