The tariff classification of a plush pony and polyester handbag from China

NY L81310 January 4, 2005 CLA-2-95:RR:NC:2:224 L81310 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 9503.41.0000 Mr. Joseph Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a plush pony and polyester handbag from China Dear Mr. Hoffacker: In your letter dated December 16, 2004, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on an item that is described as a plush pony and handbag, item # 01081. The child’s handbag is constructed of 100% polyester and the toy is composed of a plush polyester exterior with a textile stuffing. The toy pony is attached to the handbag by means of a metal thumb jack, and may be easily removed from the purse. The handbag and the toy are not considered a set for the purposes of the tariff and therefore each part will be classified separately. The handbag will be classified in Chapter 42 of the HTS, while the toy will be classified in Chapter 95 of the HTS. The samples will be returned, as requested by your office. The applicable subheading for the toy pony portion of item # 01081 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the child’s polyester handbag portion of item # 01081 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…handbags, shopping bags…and similar containers, of leather or composition leather, of sheeting of plastics, of textile materials…handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastic or of textile materials: with outer surface of textile materials: other: other…of man-made fibers. The rate of duty will be 17.6% ad valorem. The child’s handbag part of item 01081 is Category 670. There are presently no visa or quota requirements from China for this category number. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division