The tariff classification of a child’s novelty handbag and a travel bag from China

NY J88745 September 15, 2003 CLA-2-42:RR:NC:3:341 J88745 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.92.3031 John Limb C/o Ana Link, Ltd. 175-11 148th Road Suite #201 Jamaica, NY 11434 RE: The tariff classification of a child’s novelty handbag and a travel bag from China Dear Mr. Limb: In your letter dated September 8th, 2003 you requested a tariff classification ruling. The request is on behalf of C&H Toy of America, Inc. The first sample submitted, identified as Item #DE4-3039, is a child’s novelty handbag in the shape of a bunny. Measuring approximately 12”W x 8 ½”H x 3 ½”D, the bag is constructed with an exterior surface of 100 percent man-made plush textile fabric. The interior is lined and is secured by a zipper. The item also features fabric carrying handles. The second sample submitted, identified as Item #DE4-3038, is a child’s novelty travel bag made of an exterior surface of 100 percent man-made plush textile fabric. The interior is lined and consists of a single compartment with no additional features. A zippered closure secures the top opening and carrying handles are permanently attached to the top of the bag. A plush representation of a rabbit is incorporated on the front exterior of the bag. Both samples will be returned as requested. The applicable subheading for the child’s novelty handbag (DE4-3039) 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, other, of man-made fibers. The rate of duty will be 17.8 percent ad valorem. HTS 4202.22.8050 falls within textile category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. The applicable subheading for the child’s novelty travel bag (DE4-3038) will be 4202.92.3031, HTS, which provides for travel, sports, and similar bags…of man-made fibers, other. The rate of duty will be 17.8 percent ad valorem. HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. 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