The tariff classification of a child’s handbag with decorations from China

NY J85633 July 3, 2003 CLA-2-42:RR:NC:TA:341 J85633 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Nanette Pembleton MGA Entertainment 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a child’s handbag with decorations from China Dear Ms. Brode: In your letter dated June 2, 2003, on behalf of ABC Traders, Inc., you requested a tariff classification ruling for a child’s handbag with decorations. The submitted samples are identified as styles 261131 and 265375, “Bratz design N’ Style”. Each style consists of a child’s handbag of plastic sheeting and assorted decorations put up for retail sale in a packer tray and retail carton. The decorations include appliques and a tube of glitter. Your sample is being returned as requested. The applicable subheading for styles 261131 and 265375 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic. The rate of duty will be 16.1 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