The tariff classification of novelty handbags from China

NY J83450 April 30, 2003 CLA-2-42:RR:NC:3:341 J83450 CATEGORY: Classification TARIFF NO.: 4202.22.8050 William J. Maloney Attorney at Law C/o Rode & Qualey 55 West 39th Street New York, N.Y. 10018 RE: The tariff classification of novelty handbags from China Dear Mr. Maloney: In your letter dated April 4th, 2003 you requested a tariff classification ruling. The ruling is on behalf of Gund Inc. The samples submitted, identified as Style #36094 “Purse Peekers”, are small novelty handbags that are constructed of man-made textile material. Measuring approximately 5 1/4”W x 6”H, the bags feature a zippered enclosure across their tops and a shoulder cord. The interior of each bag contains a small plush animal permanently attached by a ribbon. Both samples will be returned as requested. You have suggested the article is most specifically classified within subheading 9505.90, Harmonized Tariff System of the United States (HTSUS) which provides, in part for, festive, carnival or other entertainment articles. As an alternative, you have suggested classification within subheading 9503.41 that provides, in part, for stuff toys representing animals or non-human creatures. Classification within Chapter 95, HTSUS, is limited by Legal Note 1(d) that excludes sport bags and other containers of heading 4202 from classification within the Chapter. Style #36094 has the useful functions of providing storage, protection, organization and portability for a young child’s small personal effects. It is an eo nomine “handbag” or “purse” of heading 4202, HTSUS. The useful functions of storage, protection, organization and portability are greater than any play or decorative value the article may have. Style #36094 is more specifically classified within heading 4202, HTSUS, and is therefore excluded from classification in Chapter 95, HTSUS. The applicable subheading for the novelty handbags 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, of man-made 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