CBP Ruling M81340 — The tariff classification of a purse from China

Tariff classification

HTS codes: 4202.32.2000

Headings: 4202

Product description

It is described as a small children’s or young teen’s purse. The purse is wholly of heavy gauge translucent Polyvinyl Chloride (PVC) plastic sheeting. It has a metal internal frame with double loop handles. The purse measures approximately 3.5” w x 4” h. The sample will be returned as requested. You have suggested classification within tariff number 9503.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). Since there is no provision identified as 9503.90.0000 we assume you intended 9503.90.0080, which provides for: Other toys; reduced-size (“scale”) models and similar recreational models, working or not, puzzles of all kinds; parts and accessories thereof, Other, Other.” In most instances the goods of chapter 95 are based on a finding of “‘principally used for.” If a good is not principally used according to the language of chapter 95’s Headings, it is not classified therein. Item M5105, PVC purse, is not designed to amuse. It is designed and used as a purse, which is a named article of Heading 4202, HTSUS.

Full text

NY M81340 March 23, 2006 CLA-2-42:RR:NC:3:341 M81340 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Ms. Holly vanDeusen Darice 13000 Darice Parkway Strongsville, OH 44149-3800 RE: The tariff classification of a purse from China Dear Ms. VanDeusen: In your letter dated March 16, 2006 you requested a tariff classification ruling. The request is on behalf of Lamrite West Inc. A sample identified as item M5105 has been submitted. It is described as a small children’s or young teen’s purse. The purse is wholly of heavy gauge translucent Polyvinyl Chloride (PVC) plastic sheeting. It has a metal internal frame with double loop handles. The purse measures approximately 3.5” w x 4” h. The sample will be returned as requested. You have suggested classification within tariff number 9503.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). Since there is no provision identified as 9503.90.0000 we assume you intended 9503.90.0080, which provides for: Other toys; reduced-size (“scale”) models and similar recreational models, working or not, puzzles of all kinds; parts and accessories thereof, Other, Other.” In most instances the goods of chapter 95 are based on a finding of “‘principally used for.” If a good is not principally used according to the language of chapter 95’s Headings, it is not classified therein. Item M5105, PVC purse, is not designed to amuse. It is designed and used as a purse, which is a named article of Heading 4202, HTSUS. The applicable subheading for item M5105, a purse of PVC sheeting, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty will be 20 percent 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/. 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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