CLA-2-42:OT:RR:NC:441:N4
Joseph D. Paterick
Fashion Angels Enterprises
306 North Milwaukee Street
Milwaukee, WI 53202
RE: The tariff classification of a handbag design kit from China
Dear Mr. Paterick:
In your letter dated December 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 Coffin Clutch Kit,” item 64052, includes a hard-sided clutch-style handbag constructed with an outer surface of plastic sheeting material. It also includes twelve rolls of decorative tape, a tape dispenser, and assembly instructions. The tape and dispenser are used to decorate the bag. The handbag, tape, and instructions are considered a set for tariff purposes. The handbag provides the essential character of the set, General Rule of Interpretation 3(b) noted.
In your request you state that the “Tapeffiti Coffin Clutch 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 from decorating the handbag, any amusement is incidental to the utilitarian function of the bag. Moreover, articles of Heading 4202, HTSUS, wherein handbags are classified, are excluded from Chapter 95 by application of Note 1(d).
The applicable subheading for Tapeffiti Coffin Clutch 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division