C87503 C8 Ruling Active

The tariff classification of two handbags and a backpack from China

Issued May 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020, 4202.22.8050

Headings: 4202

Product description

For reference purposes, we have numbered the samples 1 through 3. Samples numbered 1 and 2 are novelty handbags for children. Sample number 1 is a bunny-shaped, plush handbag. It stands approximately 9 inches high (excluding the ears), with a zipper down the back and a bow around the neck which forms the carrying handles. Sample number 2 is in the shape of a hippo's head. It measures approximately 6½ x 5½ inches with a detachable textile carrying strap, a belt loop and zippered closure. Each item is internally stuffed. The outer surface is of manmade fibers. Sample number 3, (no style number shown), is a novelty backpack with an outer surface of manmade fibers. It measures approximately 10 x 10 inches (excluding the feet and head) at its largest points. The head has the features of a hippo. There are two nondetachable straps designed to allow carriage on the back and one large compartment secured with a drawstring. Your samples are herein returned.

CBP rationale

The applicable subheading for the novelty handbags will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder straps including those without handles; with outer surface of textile materials; Other; of manmade fibers. The applicable subheading for the novelty backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags with outer surface of textile materials; of manmade fibers; Backpacks.

Full text

PD C87503 May 22, 1998 CLA-2.1B:CO:G07 CATEGORY: Classification TARIFF NO.: 4202.22.8050 4202.92.3020 Mr. Richard Tomasek Phoenix Freight Services Ltd. 712 North Central Avenue Wood Dale, Illinois 60607 RE: The tariff classification of two handbags and a backpack from China Dear Mr. Tomasek: In your letter dated May 1, 1998, you requested a tariff classification ruling. Three samples were submitted for our review. For reference purposes, we have numbered the samples 1 through 3. Samples numbered 1 and 2 are novelty handbags for children. Sample number 1 is a bunny-shaped, plush handbag. It stands approximately 9 inches high (excluding the ears), with a zipper down the back and a bow around the neck which forms the carrying handles. Sample number 2 is in the shape of a hippo's head. It measures approximately 6½ x 5½ inches with a detachable textile carrying strap, a belt loop and zippered closure. Each item is internally stuffed. The outer surface is of manmade fibers. Sample number 3, (no style number shown), is a novelty backpack with an outer surface of manmade fibers. It measures approximately 10 x 10 inches (excluding the feet and head) at its largest points. The head has the features of a hippo. There are two nondetachable straps designed to allow carriage on the back and one large compartment secured with a drawstring. Your samples are herein returned. The applicable subheading for the novelty handbags will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder straps including those without handles; with outer surface of textile materials; Other; of manmade fibers. The rate of duty will be 19% ad valorem. The applicable subheading for the novelty backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags with outer surface of textile materials; of manmade fibers; Backpacks. The rate of duty will be 19% ad valorem. Items numbered 4202.22.8050 and 4202.92.3020 fall 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. Sincerely, Jon A. Batt Port Director Detroit, Michigan

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