The tariff classification of Plush Novelty Handbags and Pillows from China

NY K84440 April 8, 2004 CLA-2-42:RR:NC:3:341:K84440 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 9404.90.2000 Mr. Robert Fletcher Jr. Globe Express Services 7604 Slate ridge Blvd. Reynoldsburg, OH 43068 RE: The tariff classification of Plush Novelty Handbags and Pillows from China Dear Mr. Fletcher: In your letter dated March 11, 2004 you requested a tariff classification ruling. The request is on behalf of Jaag Plush LLC. You have submitted representative samples of novelty plush bags and pillows. The samples will be returned as requested. The samples identified as Exhibits A and D are child’s novelty carrying bags. Each article is made of man-made fiber textile materials and polyester fiber fill. Jaag Plush LLC identifies Exhibit A as the “Terrier Backpack”. It is approximately 12 inches in height. There is a zippered storage area that encompasses the torso portion. It has two adjustable shoulder straps affixed to the ends of the animal’s paws. Exhibit D is identified as the “Terrier Tote” . It is approximately 9 inches long . The torso has a zippered storage area. The “Terrier Tote” has double woven textile carrying handles sewn to the top back of the animal. The two novelty bags are handbags designed and used to provide storage, protection, organization and portability for a child’s personal effects as well as serving as a novelty plush article. Exhibits B and C are approximately 11-inch square pillows made from a man-made fiber shell and stuffed with polyester fiber fill. A wide slip of self-fabric piping is inserted in the edge seams. Exhibit B has a three dimensional applique of a dog affixed to one side. Exhibit C has a three dimensional tiger’s head. You have suggested that the plush articles are classifiable within subheading 9503.49.0000, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503.49.0000 is subject to application of General Rule of Interpretation 1, which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes. Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Exhibits A and D are eo nomine named goods of Heading 4202, HTS, and provide the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have therefore they are more specifically classified within Heading 4202, HTSUSA. Exhibits B and C are eo nomine named goods of Heading 9404 and are principally used as pillows. The applicable subheading for the “Terrier Backpack”, Exhibit A and the ”Terrier Tote”, exhibit D, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the pillows, exhibits B and C, will be 9404.90.2000, HTSUS, which provides, in part, for mattress supports, articles of bedding and similar furnishing (such as pillows), other. The duty rate will be 6 percent ad valorem. Items classified within HTS 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements, products of China are not currently 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. 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