The tariff classification of a handbag, a necklace, a ring, and a pair of gloves from China

N118301 September 8, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 7117.90.7500, 6116.93.8800 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a handbag, a necklace, a ring, and a pair of gloves from China Dear Mr. Morse: In your letter dated August 3, 2010, you requested a tariff classification ruling on behalf of your client, Meijer Distribution, Inc. Your samples will be returned to you. The sample you refer to as the “Cinderella Bag Set” is comprised of a novelty handbag, a plastic pearl necklace, a pair of gloves, and a plastic ring. Although packaged together for retail, the articles in this assortment are not dedicated to a specific activity nor do they meet a particular need. As such, the handbag and accessories do not meet the definition of sets set forth in General Rule of Interpretation 3(b) and will be classified separately. The novelty handbag is constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects carried on a daily basis. It has a textile-lined main compartment with no additional features. The bag has a hook-and-loop closure and a single shoulder strap. It measures approximately 7” (W) x 5” (H) x 1” (D). The gloves are full fingered gloves constructed with an outer surface of 100% knit polyester textile material. The pearl necklace is composed wholly of plastic shapes mounted on fiber strings. The ring is composed wholly of plastic and can be worn independently from the gloves. 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 materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem. The applicable subheading for the gloves will be 6116.93.8800, HTSUS, which provides for "gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes." The rate of duty will be 18.6 percent ad valorem. The applicable subheading for the necklace and the ring will be 7117.90.7500, HTSUS, which, provides for “imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics.” The rate of duty will be free. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division