The tariff classification of a novelty handbag from China.

NY K88123 July 30, 2004 CLA-2-42:RR:NC:TA:341 K88123 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Michael Copelin Wal Mart Logistics MS #0410-L-32 601 N. Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of a novelty handbag from China. Dear Mr. Copelin: In your letter dated July 23, 2004, you requested a tariff classification ruling for a novelty handbag. The sample submitted is identified as vender stock number DIPMR504, “Polka Dot Handbag Trinket Box”. The item is a novelty handbag made in the shape of a box with carrying handle and a flap with snap closure. It is manufactured with an exterior surface of polyurethane plastic with polka dot designs. The bag features a single textile lined interior compartment with no additional features. It measures approximately 4”(H) x 4”(W) x 2 ¾”(D). Your sample is being returned as requested. You have suggested classification with the tariff provision HTS 3924.90.5500 that provides, in part, for other household articles of plastics, other, other. . Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202, therefore it is not classifiable in subheading 3924, HTS. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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