The tariff classification of a novelty handbag from China

N015329 August 10, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Linda Lauro Commonwealth 45 West 25th Street, 5th Floor New York, NY 10010 RE: The tariff classification of a novelty handbag from China Dear Ms. Lauro: In your letter dated August 1, 2007, you requested a classification ruling. The sample which you submitted is being returned as requested. The sample submitted is identified as a “Puparazzi Chihuahua dog purse.” A style number was not provided. The item is a child’s novelty handbag designed and sized to contain the small personal effects a child would carry on a daily basis. It is constructed with an exterior surface of cotton textile material. It has a zippered top opening and a removable carrying strap that is attached to metal rings by means of metal carabineers. The bag has stuffed legs and a stuffed head with the eyes, ears, nose and mouth of a dog. The dimensions of the body of the handbag are 8” (W) x 5” (H). The applicable subheading for the handbag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. HTSUS 4202.22.4500 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division