The tariff classification of a novelty hat and handbag from China.

N081778 November 23, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090, 4202.22.8050 Ms. Cherry Lin Tom’s Toy Int’l (HK) Ltd. Room 604-6 Concordia Plaza 1 Science Museum Road, TST East Kowloon, Hong Kong RE: The tariff classification of a novelty hat and handbag from China. Dear Ms. Lin: In your letter received by this office on October 27, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is called a Style No. PT56328 Halloween Accessory Hat and Bag. It consists of a novelty hat and handbag attached to a cardboard header. Both items are constructed of woven satin “lady bug” fabric, red with black polka dots, and have a nonwoven polypropylene lining. The child’s novelty hat is cone shaped with a circular 2½-inch brim that is stiffened at the edge by a plastic/wire hoop. The child’s novelty handbag is constructed with an outer surface of man-made textile material While the Style No. PT56328 Halloween Accessory Hat and Bag match and they are packaged together, the articles are not related to each other and do not constitute a set for classification purposes. Since the items are not a set for tariff purposes, each item must be separately classified. The applicable subheading for the Style No. PT56328 novelty hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…other: other: of man-made fibers: other: not in part of braid, other: other: other. The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the Style No. PT56328 novelty 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 handle, with outer surface of textile materials, other, other, other, of man-made textile materials. The duty rate will be 17.6 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/. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division