The tariff classification of a horse figurine and velvet bag from China

N004373 January 9, 2007 CLA-2-39:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 4202.92.9026 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a horse figurine and velvet bag from China Dear Ms. Balaguer: In your letter dated December 11, 2006, you requested a tariff classification ruling. The sample submitted with your letter, identified as item #7003007, consists of a plastic figurine of a horse and a velvet drawstring bag. The figurine is marketed as a collectible and is imprinted as a “2007 Breyer Tour Limited Edition” model. The bag has an exterior surface of man-made velvet textile fabric which is embroidered with the brand name “Breyer.” The bag has a textile fabric lining and a braided drawstring pull. Although the figurine and bag will be imported together, the bag is a generic drawstring carry bag. It is not specially shaped or fitted for the figurine, and it is of a class or kind of carry bag that may be used on its own. The sample is being returned as you requested. The applicable subheading for the plastic horse figurine will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the velvet bag will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. Tariff number 4202.92.9026 falls within textile category designation 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 classification of the figurines, contact National Import Specialist Joan Mazzola at 646-733-3023. If you have any questions regarding the classification of the velvet bags, contact National Import Specialist Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division