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The tariff classification of novelty handbags from China
Issued June 23, 2008 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N029488 (June 23, 2008)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
Your samples are being returned to you. Style 1FVT3821 consists of four children’s novelty handbags constructed wholly of 100% polyvinyl chloride (PVC) sheeting material that is over 5 mils in thickness. The front side of each handbag is printed with the images various characters while the back is transparent plastic sheeting. The handbags have open tops without closures. Each handbag measures approximately 4.5” (W) x 4” (H). They are suitable for prolonged reuse. In your letter, you suggest classification under subheading 9505.90.4000 Harmonized Tariff Schedule of the United States (HTSUS). Although the sample is referred to as a “party favor,” it is more specifically classified in chapter 4202, HTSUS and excluded from classification in chapter 95 by note (1) (d).
CBP rationale
The applicable subheading for the novelty handbags will be 4202.22.1500, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other.
Full text
N029488 June 23, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Sandy Wieckowski Expeditors Tradewin, LLC. 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of novelty handbags from China Dear Ms. Wieckowski: In your letter dated May 14, 2008 on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. Your samples are being returned to you. Style 1FVT3821 consists of four children’s novelty handbags constructed wholly of 100% polyvinyl chloride (PVC) sheeting material that is over 5 mils in thickness. The front side of each handbag is printed with the images various characters while the back is transparent plastic sheeting. The handbags have open tops without closures. Each handbag measures approximately 4.5” (W) x 4” (H). They are suitable for prolonged reuse. In your letter, you suggest classification under subheading 9505.90.4000 Harmonized Tariff Schedule of the United States (HTSUS). Although the sample is referred to as a “party favor,” it is more specifically classified in chapter 4202, HTSUS and excluded from classification in chapter 95 by note (1) (d). The applicable subheading for the novelty handbags will be 4202.22.1500, HTSUS, which provides 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% 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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