K86169 K8 Ruling Active

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

Issued May 19, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.8050

Headings: 4202

Product description

#PA36932), “Poodle Handbag”. The item is a novelty handbag resembling a stuffed poodle designed to provide storage, protection, organization and portability for a child’s personal effects. The bag has a zipper closure across the top of the body to provide access to the inner storage compartment. There are two permanently attached handles on either side of the zippered closure for carrying the bag. It features a textile-lined interior compartment with no additional features. The bag measures approximately 12 inches in length by 4 ½ inches in width. The bag is manufactured with an exterior surface of plush man-made fiber textile materials.

CBP rationale

The applicable subheading for the 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, including those without handle, with outer surface of textile materials, other, other, of man-made fibers.

Full text

NY K86169 May 19, 2004 CLA-2-42:RR:NC:TA:341 K86169 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17106 RE: The tariff classification of a child’s novelty handbag from China. Dear Ms. Aldinger: In your letter dated May 10, 2004, you requested a tariff classification ruling for a child’s novelty handbag. The sample submitted is identified as item 936593 (mfg. #PA36932), “Poodle Handbag”. The item is a novelty handbag resembling a stuffed poodle designed to provide storage, protection, organization and portability for a child’s personal effects. The bag has a zipper closure across the top of the body to provide access to the inner storage compartment. There are two permanently attached handles on either side of the zippered closure for carrying the bag. It features a textile-lined interior compartment with no additional features. The bag measures approximately 12 inches in length by 4 ½ inches in width. The bag is manufactured with an exterior surface of plush man-made fiber textile materials. The applicable subheading for the 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, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. HTS 4202.22.8050 falls 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. 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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