CLA-2-42:OT:RR:NC:N4:441
David Prata
CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a novelty handbags and jigsaw puzzles from China
Dear Mr. Prata:
In your letter dated October 6, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
You have submitted three samples: styles 28876, 12476, and 47276. The samples are novelty handbags. Each handbag contains three jigsaw puzzles. The handbags and puzzles are not considered to be sets for tariff purposes and will be classified separately under their appropriate subheadings.
All three handbags are constructed with an outer surface of both textile material and plastic sheeting material. The plastic sheeting makes up the front of each handbag and provides the most pronounced visual impact. As such, the essential character of the three handbags is imparted by the plastic sheeting, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The handbags are designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bags are of a durable construction and suitable for repetitive use. The bags feature top zippered closures and carrying handles. Style 28876 measures approximately 9.75” (W) x 7.5” (H) x 2” (D). Style 12476 measures approximately 8.5” (W) x 8.75” (H) x 1.5” (D). Style 47276 measures approximately 8” (W) x 7” (H) x 2” (D).
Style 28876 contains three 48-piece jigsaw puzzles that when completed depict characters from the Disney movie “Frozen”. Style 12476 contains three 100-piece jigsaw puzzles that when completed depict “Hello Kitty” characters. Style 47276 contains three 24-piece jigsaw puzzles that when completed depict “Doc McStuffins” characters.
The applicable subheading for styles 28876, 12476, and 47276 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the jigsaw puzzles will be 9503.00.0073, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… children’s products’ as defined in 15 U.S.C. § 2052: other: labeled or determined by importer as intended for use by persons: 3 to 12 years of age. The rate of duty will be Free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division