The tariff classification of a novelty handbag and coin purse from Indonesia.

NY K87121 June 29, 2004 CLA-2-42:RR:NC:TA:341 K87121 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.32.9550 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of a novelty handbag and coin purse from Indonesia. Dear Mr. Mattson: In your letter dated June 16, 2004, on behalf of Manhattan Toy, you requested a classification ruling for a novelty handbag and coin purse. You have submitted two samples with your request identified as “Cutie Patootie™” styles 110140 (cat handbag) and 110170 (cat coin purse). Style 110140, identified as “cat handbag”, is a novelty handbag designed to contain the small personal effects a child would normally carry on a daily basis. It is manufactured with an exterior surface of plush man-made fiber textile material. The front of the bag has eyes, ears, nose and feet attached and the back has feet and a tail. The interior features a single, textile lined interior compartment with no additional features. It measures approximately 8.8” x 6.5” x 1” with a top zippered closure and double carrying handles. You have indicated that the above style will also be imported as styles 110130 (bunny) and 110150 (mouse). Style 110170, identified as “cat coin purse”, is a novelty coin purse measuring approximately 5.5” x 4” x .25” with a zippered top closure. It is manufactured with an exterior surface of plush man-made fiber textile material. The front of the purse has fabric eyes, ears, nose, and a tail attached to the opposite end. You have indicated that the above item will also be imported as styles 110160 (bunny) and 110180 (mouse) Your samples are being returned as requested. The applicable subheading for the novelty handbag 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 duty rate will be 17.6 percent ad valorem. The applicable subheading for the novelty coin purse will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 percent. HTS 4202.22.8050 and 4202.32.9550 falls within textile category designation 670. Based upon international textile trade agreements products of Indonesia 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