CLA-2-42:S:N:N6:341 810293
Ms. Laurie Everill
J.C. Penney Purchasing Corp.
P.O. Box 10001
Dallas, TX 75301-0001
RE: The tariff classification of a handbag containing imitation
jewelry from China.
Dear Ms. Everill:
In your letter dated April 27, 1995, you requested a
classification ruling for a handbag containing imitation jewelry.
Style 922-4734 include the following items; a child's
handbag containing an imitation pearl necklace with locket and
white jewel, an imitation gold bracelet, a pair of earrings, a
round ring with pink jewel, a hear ring with white jewel and a
watch piece placed in a gilded plastic band. The handbag is
composed of an exterior surface of flocked polyester fibers. The
item has a small design on the front flap made of plastic with an
imitation jewel. The handbag has a plastic carrying handle in
addition to a metal chain shoulder strap that clips onto the
handle. It measures approximately 6" x 5" with 2 1/4" gussets.
The bag is secured by means of a flap with a patented magnetic
snap closure. You have indicated that all of the above items
will come packaged in the handbag as a set. However, for
classification purposes each item will stand on its own merits.
You propose that the "handbag, jewelry, watch, tiara and
gloves" should be classified as a toy set under 9503.70.0030,
HTS, based upon their overall design and a claim to having a
"limited use". This office must disagree with your conclusion.
The instant handbag, jewelry, watch, etc. are in fact items of
commerce which a little girl would use in her daily activities
such as going to school, church, or the mall. The article's
color, size and other features are admittedly designed to appeal
to a young child and will in fact be used by a child, however,
such characteristics are not controlling. Merchandise designed
and marketed to children does not necessarily warrant
classification as a toy. In general, a toy is an item designed
purely for amusement purposes. Each of the above described
articles is fully functional in its own right and practical for
the intended user. They are more appropriately classified
elsewhere in the tariff.
The applicable subheading for the handbag of flocked man-
made textile material 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, of man-
made fibers. The duty rate will be 19.8 percent ad valorem.
Items classifiable under 4202.22.8050 fall within textile
category designation 670. Based upon international textile trade
agreements products of China are subject to quota and the
requirement of a visa.
The applicable subheading for the necklaces, rings, earrings
and bracelets will be 7117.90.7500, HTS, which provides for
Imitation jewelry: Other: Other: Valued over 20 cents per dozen
pieces or parts: Other: Of plastic. The duty rate will be Free.
The applicable subheading for the wrist watch will be
9102.12.80, HTS, which provides for wrist watches... battery
powered... with opto-electronic display only. The duty rate will
be 3.1 percent on the movement and case plus 4.2 percent on
battery.
The applicable subheading for the plastic bracelet will be
9102.12.40, HTS, which provides for straps, bands or bracelets
entered with watches of subheading 9102.12.80... whether or not
attached to such watches at the time of entry: other. The duty
rate will be 3.1 percent ad valorem.
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. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport