The tariff classification of a novelty handbag from China

N039302 October 3, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, N.J. 07512 RE: The tariff classification of a novelty handbag from China Dear Ms. Stanczak: In your letter dated September 18, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. Style B41C is a handbag constructed to look like a girl’s ballet tutu. It is constructed with an outer surface of 100% polyester textile material. It is designed to contain the small personal effects a child would normally carry on a daily basis. It has a textile-lined main compartment, a top zipper closure, and two carrying handles. The exterior has three little rosettes and a ruffle sewn around the body of the bag. It measures approximately 10” (W) x 11” (H). The applicable subheading for style B41C 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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