The tariff classification of a child’s novelty handbags from China.

NY L87871 October 20, 2005 CLA-2-42:RR:NC:TA:341 L87871 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. 1199 Williston, VT 05495 RE: The tariff classification of a child’s novelty handbags from China. Dear Ms. Marcoux: In your letter dated October 11, 2005, you requested a classification ruling for a child’s novelty handbags. You have submitted a sample of item 52714 (elephant) and literature of items 52710 (piglet) and 52712 (duck). The items are novelty handbags designed to provide storage, protection and organization to a child’s personal effects. They are manufactured with an exterior surface of 100% polyester man-made fiber textile material. On the front exterior of each bag is a 3-D head and limbs of an elephant, piglet or duck. The bags measure approximately 11”(W) x 6 ½”(H) x 3”(D). There are two permanently attached handles on either side of the zippered closure for carrying. The applicable subheading for the child’s novelty handbags 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. 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