CLA-2-42:RR:NC:TA:341 J85058
Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd, Suite 728
Long Beach, CA 90802
RE: The tariff classification of a coin purse and cosmetic purse from Philippines.
Dear Ms. Denny:
In your letter dated May 15, 2003, on behalf of Living Things Mfg. Co., you requested a tariff classification ruling for a coin purse and cosmetic purse.
The samples submitted are identified as item numbers 1010 and 60200C.
Item 1010 is a coin purse with a split metal key ring attached to the zipper pull. It is manufactured with an exterior surface of cotton woven textile material. It measures approximately 4”(W) x 3 ¼”(H). The top of the purse is secured by means of a textile zippered closure.
Item 60200C is a cosmetic purse manufactured of clear polyvinyl chloride (PVC) sheeting. It is unlined and measures approximately 6”(W) x 4”(H) x 1 ½”(D). The top of the purse is secured by means of a textile zippered closure.
Your samples are being returned as requested.
The applicable subheading for item 1010, the coin purse, will be 4202.32.4000, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.4 percent ad valorem.
HTS 4202.32.4000 falls within textile category 369. Based upon international textile agreements products of Philippines are not currently subject to quota and the requirements of a visa.
In your letter, for item 60200C, you suggested classification under subheading 4202.39.1000, HTSUSA, which provides for articles of a kind normally carried in the pocket or in the handbag, other, of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: of plastics. However, the cosmetic purse is of a kind similar to a vanity case and is more specifically provided for in heading 4202.12.2050, HTSUSA, which provides for trunks, suitcases, vanity cases and similar containers, of plastics, other.
The applicable subheading for item 60200C, the cosmetic purse, will be 4202.12.2050. HTS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem.
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