The tariff classification of a child’s purse from China

NY J85087 June 5, 2003 CLA-2-42:RR:NC:3:341 J85087 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Troy Myers Import Specialist International Trade and Compliance C/o Limited Brands, Logistics Services Four Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a child’s purse from China Dear Mr. Myers: In your letter dated May 5th, 2003 you requested a tariff classification ruling. The request is on behalf of Bath and Body Works, Inc. The sample submitted, identified as Style 42830, is a child’s purse of the kind similar to a handbag. Constructed of PVC sheeting with textile trim, the boot-shaped item measures approximately 5”H x 5”W x 2”D and has a zippered enclosure across its top with a plastic loop attached to it. The sample will be returned as requested. You have indicated that you think that this item should be classified under the heading of 9505.10.2500, HTSUSA. However, the useful functions of this article are greater under heading 4202 than they are for any use for the item under heading 9505. The applicable subheading for the child’s purse will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic. The rate of duty will be 16.4 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