J87663 J8 Ruling Active

The tariff classification of a child’s novelty handbag from China

Issued August 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.8050

Headings: 4202

Product description

It is made with an exterior surface of 100 percent polyester fabric. It has a lined interior and a zippered enclosure across its top and two matching carrying handles. The sample will be returned as requested.

CBP rationale

The applicable subheading for the child’s novelty handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, with outer surface of textile materials, other, other, other, of man-made fibers.

Full text

NY J87663 August 4, 2003 CLA-2-42:RR:NC:3:341 J87663 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Lenny Liff Vice President C/o Take One Limited, L.L.C. 13026 North Cave Creek Road Suite 103-237 Phoenix, AZ 85022 RE: The tariff classification of a child’s novelty handbag from China Dear Mr. Liff: In your letter dated July 25th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Item #14392 “Bunny Bag”, is a small child’s novelty handbag constructed in the form of a small bunny rabbit. It is made with an exterior surface of 100 percent polyester fabric. It has a lined interior and a zippered enclosure across its top and two matching carrying handles. The sample will be returned as requested. The applicable subheading for the child’s novelty handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 17.8 percent ad valorem. Items classified in HTS 4202.22.8050 fall within category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. 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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