The tariff classification of a novelty waist bag, coin purse, and backpack from China.
Issued April 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.9550, 4202.92.3020, 4202.92.3031
Headings: 4202
Product description
The items are manufactured with an exterior surface of plush 100% polyester material filled with polyester fibers. The coin purse is comprised of a plush duck with five petals permanently attached to its side. The plush parts of the duck include only the head, hands and feet. A zippered coin pocket measuring approximately 3 3/4" in height by 2/1/2" in length is sewn into the back of the duck. The backpack is designed in the shape of a duck with a zippered opening in its torso that that measures approximately 8 3/4" in length by 6" in height. The plush parts of the duck include only the head, hands and feet. Two adjustable shoulder straps of nylon webbing are permanently attached to back of the duck. The waist bag is constructed in the shape of a wedge with a plush duck permanently attached to the front. The waist bag has a top zippered closure and an adjustable waist strap of nylon webbing with a tuck lock closure. These articles are not considered toys; they have the primary useful function of containing personal effects while one is traveling about.
CBP rationale
The applicable subheading for the novelty coin purse 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 handbag…with outer surface of textile materials, other, other, of man-made fibers. The applicable subheading for the novelty waist bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. 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, other, other, of man-made fibers, backpacks.
Full text
NY E80540 April 20, 1999 CLA-2-42:RR:NC:341 E80540 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 4202.32.9550; 4202.92.3020 Ms. Joanne Pack First Class Cargo Systems Ltd. 104 South Central Avenue, Room 4 Valley Stream, NY 11580 RE: The tariff classification of a novelty waist bag, coin purse, and backpack from China. Dear Ms. Pack: In your letter dated April 6, 1999, on behalf of Silver Palm Int'l Corp. you requested a classification ruling for a novelty waist bag, coin purse, and backpack from China. The three samples submitted with this request, identified as style 1, 2, and 3 are (1) a novelty coin purse, (2) a novelty backpack, and (3) a novelty waist bag. The items are manufactured with an exterior surface of plush 100% polyester material filled with polyester fibers. The coin purse is comprised of a plush duck with five petals permanently attached to its side. The plush parts of the duck include only the head, hands and feet. A zippered coin pocket measuring approximately 3 3/4" in height by 2/1/2" in length is sewn into the back of the duck. The backpack is designed in the shape of a duck with a zippered opening in its torso that that measures approximately 8 3/4" in length by 6" in height. The plush parts of the duck include only the head, hands and feet. Two adjustable shoulder straps of nylon webbing are permanently attached to back of the duck. The waist bag is constructed in the shape of a wedge with a plush duck permanently attached to the front. The waist bag has a top zippered closure and an adjustable waist strap of nylon webbing with a tuck lock closure. These articles are not considered toys; they have the primary useful function of containing personal effects while one is traveling about. The applicable subheading for the novelty coin purse 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 handbag…with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 18.8% ad valorem. The applicable subheading for the novelty waist bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. The duty rate will be 18.8% 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, other, other, of man-made fibers, backpacks. The duty rate will be 18.8% ad valorem. HTS headings 4202.92.3020, 4202.92.3031 and 4202.32.9550 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. Your samples are being returned as requested. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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