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NY 892946




December 21, 1993

CLA-2-42:S:N:N6:341 892946

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.2000

Mr. Kenneth S. Horowitz
Gibney, Anthony & Flaherty
(Including Follick & Bessich, P.C.)
Attorneys At Law
665 Fifth Avenue
New York, NY 10022-5305

RE: The tariff classification of a novelty coin purse from China.

Dear Mr. Horowitz:

In your letter dated November 30, 1993, on behalf of Fantasia Accessories, Ltd., you requested a tariff classification ruling for a novelty coin purse.

The submitted sample, style 70727P, is a novelty zippered coin purse designed to be worn around the neck. The purse is constructed of clear plastic designed in the shape of a popular cartoon character. In between the outermost surface and the surface containing the cartoon character representation, are shiny miniature hearts and stars submerged in a liquid like substance. You have indicated that as imported, the purse will contain six ponytail holders of assorted colors. For classification purposes each item will be classified on its own merits. Your sample is being returned as you requested.

The applicable subheading for Style 70727P, the novelty coin purse of clear plastic, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

The question of a classification ruling for the textile ponytail holders noted. However, at the present time, we are unable to issue a ruling for the instant items. A similar issue has been referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20220, pending resolution.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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