The tariff classification of a novelty coin purse from China.

NY L85163 June 14, 2005 CLA-2-42:RR:NC:TA:341 L85163 CATEGORY: Classification TARIFF NO.: 4202.32.9550 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a novelty coin purse from China. Dear Mr. Crago: In your letter dated May 18, 2005, you requested a classification ruling for a novelty coin purse. The sample submitted is identified as item number C080JA02458. The item is a novelty coin purse with a split ring made up to simulate the face and body on an animal. It measures approximately 5” x 4” with a zippered top closure. You have indicated that style C080JA02458 will be imported as various assorted animals including dog (sample submitted), frog, pig, bear, cow and duck. The instant item is manufactured with an exterior surface of pile man-made fiber textile fabric. Your sample is being returned as requested. You have suggested that the coin purse is classifiable within one of the HTS Chapter 9503 tariff provisions that provides in part, for toys representing animals: stuffed toys. For classification purposes the coin purse is not considered to be a toy. The useful function as a coin purse is greater than any play value. Therefore, the item is more specifically provided for in heading 4202 HTS, and will be classified accordingly. The applicable subheading for the novelty coin purse will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the purse or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. HTS 4202.32.9550 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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