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The tariff classification of a novelty coin purse from China.
Issued December 21, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 892946 (December 21, 1993)
Tariff classification
HTS codes: 4202.32.2000
Headings: 4202
Product description
The submitted sample, style 70727P, is a novelty zippered coin purse designed to be worn around the neck. The purse is constructed of clear plastic designed in the shape of a popular cartoon character. In between the outermost surface and the surface containing the cartoon character representation, are shiny miniature hearts and stars submerged in a liquid like substance. You have indicated that as imported, the purse will contain six ponytail holders of assorted colors. For classification purposes each item will be classified on its own merits. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Style 70727P, the novelty coin purse of clear plastic, will be 4202.32.2000, 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 sheeting of plastic, other.
Full text
NY 892946 December 21, 1993 CLA-2-42:S:N:N6:341 892946 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Mr. Kenneth S. Horowitz Gibney, Anthony & Flaherty (Including Follick & Bessich, P.C.) Attorneys At Law 665 Fifth Avenue New York, NY 10022-5305 RE: The tariff classification of a novelty coin purse from China. Dear Mr. Horowitz: In your letter dated November 30, 1993, on behalf of Fantasia Accessories, Ltd., you requested a tariff classification ruling for a novelty coin purse. The submitted sample, style 70727P, is a novelty zippered coin purse designed to be worn around the neck. The purse is constructed of clear plastic designed in the shape of a popular cartoon character. In between the outermost surface and the surface containing the cartoon character representation, are shiny miniature hearts and stars submerged in a liquid like substance. You have indicated that as imported, the purse will contain six ponytail holders of assorted colors. For classification purposes each item will be classified on its own merits. Your sample is being returned as you requested. The applicable subheading for Style 70727P, the novelty coin purse of clear plastic, will be 4202.32.2000, 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 sheeting of plastic, other. The duty rate will be 20 percent ad valorem. The question of a classification ruling for the textile ponytail holders noted. However, at the present time, we are unable to issue a ruling for the instant items. A similar issue has been referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20220, pending resolution. 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
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