CBP Ruling J83804 — The tariff classification of a novelty coin purse from China.

Tariff classification

Headings: 4202

Product description

The item is a novelty coin purse depicting the head of “Mickey Mouse”. The actual head is constructed of a man-made fiber textile material permanently attached to an outer helmet of polyurethane plastic. The exterior surface is of plastic sheeting material. At the rear exterior of the head is a full-length zippered compartment for coins and other currency. At the end of the zipper pull is a split metal key ring and a plastic dog leash type fastener designed to be attached to a belt or backpack, etc. The purse measures approximately 4 1/2”(H) x 3”(W). Your sample is being returned as requested. In your letter you have suggested classification under subheading 9503.41.0000, HTSUSA, as toys representing animals: stuffed toys. For classification purposes the item is not considered to be a toy. The item is not design to amuse but to be a fully functioning purse with a toy-like motif. Therefore, the item is more specifically provided for in heading 4202.32.1000, HTS, as an article of a kind normally carried in the pocket or in the handbag, and will be classified accordingly.

CBP rationale

The applicable subheading for item SKU #105-76806 will be 4202.32.1000, 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, of reinforced or laminated plastics.

Full text

NY J83804 April 28, 2003 CLA-2-42:RR:NC:TA:341 J83804 CATEGORY: Classification TARIFF NO.: 4202.32.1000 Ms. Lisa Y. Vega-Pravato Walt Disney Parks & Resorts, LLC P.O. Box 10000 Lake Buena Vista, Florida 32830-1000 RE: The tariff classification of a novelty coin purse from China. Dear Ms. Vega-Pravato: In your letter dated April 18, 2003, you requested a tariff classification ruling for a novelty coin purse. The sample submitted is identified as SKU #105-76806 “Mickey Mouse Plush Keychain Coin Keeper”. The item is a novelty coin purse depicting the head of “Mickey Mouse”. The actual head is constructed of a man-made fiber textile material permanently attached to an outer helmet of polyurethane plastic. The exterior surface is of plastic sheeting material. At the rear exterior of the head is a full-length zippered compartment for coins and other currency. At the end of the zipper pull is a split metal key ring and a plastic dog leash type fastener designed to be attached to a belt or backpack, etc. The purse measures approximately 4 1/2”(H) x 3”(W). Your sample is being returned as requested. In your letter you have suggested classification under subheading 9503.41.0000, HTSUSA, as toys representing animals: stuffed toys. For classification purposes the item is not considered to be a toy. The item is not design to amuse but to be a fully functioning purse with a toy-like motif. Therefore, the item is more specifically provided for in heading 4202.32.1000, HTS, as an article of a kind normally carried in the pocket or in the handbag, and will be classified accordingly. The applicable subheading for item SKU #105-76806 will be 4202.32.1000, 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, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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