C81420 C8 Ruling Active

The tariff classification of a child's handbag or carry case from Taiwan.

Issued November 28, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The child's handbag or carry case is composed of molded plastics. The case has a plastic handle and plastic snap closures. The case measures approximately 4 inches in length and 3 inches in height. It will be imported empty and filled with such items as children's jewelry and toys.

CBP rationale

The applicable subheading for the handbag or carry case will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY C81420 November 28, 1997 CLA-2-39:RR:NC:SP:221 C81420 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Caroline Dong Wandix International, Inc. 17 Dicarolis Court Hackensack, NJ 07601 RE: The tariff classification of a child's handbag or carry case from Taiwan. Dear Ms. Dong: In your letter dated October 15, 1997, you requested a tariff classification ruling. The child's handbag or carry case is composed of molded plastics. The case has a plastic handle and plastic snap closures. The case measures approximately 4 inches in length and 3 inches in height. It will be imported empty and filled with such items as children's jewelry and toys. The applicable subheading for the handbag or carry case will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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