The tariff classification of a child’s novelty tote bag and mini-backpack from China

NY K81103 November 20, 2003 CLA-2-42:RR:NC:3:341 K81103 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lisa A. Younkman Import Administator C/o Frankford Candy and Chocolate Company 2101 Washington Avenue Philadelphia, PA 19146 RE: The tariff classification of a child’s novelty tote bag and mini-backpack from China Dear Ms. Younkman: In your letter dated November 13th, 2003 you requested a tariff classification ruling. The first sample submitted, identified as Item #40215 Sponge Bob Gift Bag, is a vinyl mini-tote bag with handles. It measures approximately 5”W x 5”H x 3”D. The second sample submitted, identified as Item #40250 Dora Mini Back Pack is a vinyl mini-backpack. Measuring approximately 5”W x 5”H x 2”D, the item features twin webbed straps and an overhead flap secured by a hook and loop fastener. The applicable subheading for the mini bags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, with outer surface of plastic sheeting. 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