CLA-2-42:RR:NC:3:341 K80862
William J. Maloney
C/o Rode & Qualey
Attorneys at Law
55 West 39th Street
New York, NY 10018
RE: The tariff classification of novelty child’s purses from China
Dear Mr. Maloney:
In your letter dated December 5th, 2003 you requested a classification ruling. The classification request is on behalf of Gund, Inc.
You have submitted samples of items #19988, “Pegasus Purse” and #19989-1A. “Unicorn Purse-Small”. Each is a plush novelty child’s purse.
Item #19988, “Pegasus Purse”, is a novelty handbag type purse. It has double carrying handles and a 4” nylon coil zipper closure. The interior is lined with rayon satin fabric. The exterior is wholly covered with man-made fiber textile materials. The purse is stuffed with approximately 17 grams of loose fiberfill.
Item #19989-1A, “Unicorn Purse Small”, is a child’s plush novelty coin purse . The handbag has double handles and a top zipper closure. It is made-up similar to the handbag except it is sized to be a coin type purse. The interior storage area has a rayon lining. The exterior surface is wholly covered with man-made fiber textile materials. The purse is stuffed with approximately 7.5 grams of loose fiberfill.
You have suggested that the plush handbags are classifiable within subheading 9503.49.0000, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503.49.0000 is subject to application of General Rule of Interpretation 1, which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes.
Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Styles 19988 and 19989-1A are eo nomine named goods of heading 4202 and provide the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have therefore they are more specifically classified within Heading 4202, HTSUSA.
The applicable subheading for the handbag type purse, item #19988, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem. The duty rate for 2004 will be 17.6 percent ad valorem.
The applicable subheading for the coin type purse, item, #19989-1A, will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem. The duty rate for 2004 will be 17.6 percent ad valorem.
Items classified within HTS 4202.22.8050 and HTS 4202.32.9550 fall
within textile category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
Both samples will be returned as requested.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division