CLA-2-42:RR:NC:TA:341 D85092
Mr. Robert Lesser
Leisure Products Inc.
717-A Fellowship Road
Mt Laurel, NJ 08054
RE: The tariff classification of a novelty coin purse from China.
Dear Mr. Lesser:
In your letter dated December 7, 1998, you requested a
classification ruling for a novelty coin purse.
The sample submitted, described as a "Plush Toy Key Chain With
Smilie Face", is a fully functional coin purse designed with an
attached metal ring and a plastic hook designed to be attached to
a belt loop, backpack, etc. The purse is manufactured with an
exterior surface of 100 percent polyester plush fabric with a
textile interior lining. It measures approximately 4"(H) x 4
1/2"(W). The top is secured by means of a zippered closure.
The front exterior features a "Smilie" face with button eyes.
The applicable subheading for the novelty coin purse of 100
percent polyester will be 4202.32.9550, 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, other, of man-made fibers. The duty
rate will be 19 percent ad valorem. Effective January 1, 1998, the
duty rate will be 18.8 percent ad valorem.
The coin purse falls 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 designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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 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 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division