The tariff classification of 3 toys and a purse from China

NY L89508 January 11, 2006 CLA-2-95:RR:NC:2:224 L89508 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 9503.41.0000; 9503.49.0000 Ms. Janet Freese The Paper Magic Group, Inc. 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of 3 toys and a purse from China Dear Ms. Freese: In your letter dated December 15, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on 4 products that are described as follows: item #6122910, Dudley’s 10 inch hand puppet, item #6122970, Dudley’s wind-up toys, item #6122950, 4 inch plush clip-ons, and item #6122920, Dudley’s plush purses with zippers. The first three items are considered toys representing animals (items #’s 6122910, 6122970, and 6122950), and therefore, will be classified in Chapter 95 of the HTSUS. The fourth item is considered a purse and will be classified in Chapter 42 of the HTSUS. The samples will be returned, as requested by your office. The applicable subheading for the bunny hand puppet, item #6122910, and the Dudley’s wind-up toy representing a frog, item #6122970, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the 4 inch clips-ons depicting bunnies, item # 6122950, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the plush bunny head purse, item #6122920, 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 sheeting of plastic or of textile materials: with outer surface of textile materials: other: other: of man-made fibers. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The plush purse, item #6122920, falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division