CLA-2-42:OT:RR:NC:441:N4
Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of a handbag design kit from China
Dear Mr. Paterick:
In your letter dated June 13, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
The article you refer to as the “Tapeffiti Handbag Design Kit,” item 11733, consists of two unassembled handbags and three unassembled coin purses that are constructed of plastic sheeting material that is approximately 11mils in thickness. It also includes twelve rolls of decorative tape, a tape dispenser, hook-and-loop fasteners, and assembly instructions. The tape, fasteners, and dispenser are used to decorate and assemble the bags. The handbags, coin purses, tape, fasteners, and instructions are considered a set for tariff purposes. The handbags provide the essential character of the set, General Rule of Interpretation 3(b) noted.
In your request you state that the “Tapeffitti Handbag Design Kit” is properly classified as a toy under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). However, while children may derive some amusement decorating the four bags in the kit, any amusement is incidental to the utilitarian function of the bags. They are of a durable construction and suitable for prolonged use. The item is excluded from Chapter 95 by application of Note 1(d).
The applicable subheading for handbag design kit will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division