The tariff classification of a child’s novelty handbags from China

NY K83569 March 3, 2004 CLA-2-42: RR:NC:3:341 K83569 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Kelly M. Barras Import Administrator C/o Frankford Candy and Chocolate Company 2101 Washington Avenue Philadelphia, PA 19146 RE: The tariff classification of a child’s novelty handbags from China Dear Ms. Barras: In your letter dated February 25, 2004 you requested a tariff classification ruling. The first sample submitted, identified as Item #40215 “Sponge Bob Gift Bag”, is a child’s mini bag with handles. It measures approximately 5”W x 5”H x 3”D. The bag is primarily made up of man-made fiber textile materials. It has side panels of 18 MIL (a MIL is one thousandth of an inch). The bag has two carry handles of the same man-made fiber textile material. The second sample, identified as Item #40250 ”Dora Mini Back Pack”, is made up to resemble a backpack. It is primarily made of man-made fiber textile materials. It has side panels of 11 MIL clear plastic sheeting and double straps of the same man-made fiber textile material. The bag is closed by means of a hook and loop closure. It is approximately 5”W x 5”H x 2”D. Although each sample contains candy, the request concerns only the child’s bags. You have indicated that the samples submitted are the same as were the subject of ruling NY K81103, November 13, 2003 . The samples submitted at that time were represented as being of vinyl and were classified as being of vinyl. The classification provided at that time, HTS 4202.22.1500 , is the provision for “HANDBAGS”, of plastic sheeting, with outer surface of sheeting of plastic. Contrary to your current request, the bags were not classified as if they are "luggage”. . The applicable subheading for the novelty bags, now submitted, child’s handbags of textile materials, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, of textile materials , with outer surface o f textile materials of man-made fibers. The rate of duty will be 17.6 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