The tariff classification of miniature (doll) handbags from China

NY H86841 January 31, 2002 CLA-2-95:RR:NC:SP:225 H86841 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Joyce A. Thompson Worldwide Express, Inc. 70 Jansen Ave. Suite 202 Bldg. #3, Essington, PA 19029 RE: The tariff classification of miniature (doll) handbags from China Dear Ms. Thompson: In your letter dated December 20, 2001, received in this office January 2, 2002 you requested a tariff classification ruling on behalf of your client Basic Fun, Inc. The five samples provided are to be part of a series called tiny totes(, which will total twenty-four different styles of miniature handbags imported retail packed with other items which are not considered sets for classification purposes. Each series is an assortment of six different styles. The item numbers for the assortments are 1150, 1151, 1152 and 1153. This ruling is on the miniature handbag component only. The miniature handbags range in size from one to two inches and are made of various materials such as plastic, vinyl and fabric. Although not marketed as such, the items are the correct size for dolls. The items are classified as accessories for dolls as they are of that class or kind. The applicable subheading for the miniature handbags in items 1150 through 1153 will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear. The rate of duty will be free. 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 Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division