The tariff classification of a novelty handbag from China

N031330 July 14, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Craig K. Hickam AGI Logistics USA, LLC 230-50 Rockaway Blvd., Suite 230 Jamaica, New York 11413 RE: The tariff classification of a novelty handbag from China Dear Mr. Hickman: In your letter dated June 19, 2008 on behalf of Accessory Innovations, you requested a classification ruling. The sample you submitted will be returned to you. The sample submitted was not identified by a style number. It is a novelty handbag, circular in shape, and designed to contain the small personal effects a child would normally carry on a daily basis. It is manufactured with an exterior surface of man-made textile material. The front of the bag has two large plastic eyes, and a cut-out mouth. The interior features a single, textile lined compartment with no additional features. It measures approximately 7” in diameter with a top zipper closure and double carrying handles. In your letter, you suggest classification under 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS) which provides for tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof, other. The novelty handbag is similar to named goods of heading 4202, HTSUS, and provides the useful functions of storage, protection, organization and portability for the child’s personal effects and property. These useful functions have a value greater than any play value the article may possess. Therefore, the novelty handbag is more properly classified within heading 4202, HTSUS. The applicable subheading for the handbag will be 4202.22.8050, 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 material, other, other, of man-made fibers. The duty rate will be 17.6% 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 4202.22.8050 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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