The tariff classification of a Child’s Novelty Handbag from China.

NY L87342 September 15, 2005 CLA-2-42:RR:NC:TA:341 L87342 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Child’s Novelty Handbag from China. Dear Ms. Aldinger: In your letter dated September 1, 2005, you requested a classification ruling for a Child’s Novelty Handbag. The sample submitted is identified as item 942564 “7” Bag in Animal Design”. The item is a novelty handbag resembling a pig’s head designed to provide storage, protection, organization and portability to a child’s personal effects. It is manufactured with an exterior surface of plush man-made fiber textile material. You have stated that in addition to the sample submitted, the item will be imported in assorted styles consisting of a cow, sheep and duck. The item has a zippered top closure and two plastic carrying handles. It measures approximately 8”(W) x 6 ½”(H) x 1 ½”(D). Your sample is being returned as requested. The applicable subheading for the Child’s 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, of man-made fibers. The duty rate will be 17.6 percent ad valorem. HTS 4202.22.8050 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