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February 1, 1999

CLA-2-42:RR:NC:3:341 D83544

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.9550

Ms. Barbara Y. Wierbicki
Serko & Simon LLP
One World Trade Center Suite 3371
New York, N.Y. 10048

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

Dear Ms. Wierbicki:

In your letter dated October 8, 1998 you requested a classification ruling. The request is on behalf of Jaclyn, Inc., of West New York, N.J.

A sample of an article identified as Style 4289 ( UPC number 26718-30296) has been submitted. The article is a novelty coin purse made up to simulate the Dr. Seusstm “Grinch”. The arms, legs, and head are stuffed with a non-woven textile material. The torso has a 2 3/4" zippered coin purse sewn into the back. A small tea bag sized packet of Polyvinyl Chloride (P.V.C.) pellets is sewn into the bottom portion of the article. There is a metal split ring affixed to the zipper pull and a metal dog leash clasp is affixed to the split ring. As described in your letter, the article is designed to be worn on a young child’s person by affixing it to a garment or a carrying bag such, as a backpack, by means of the dog leash clasp. It is designed to contain the small coins a young child would require when traveling about whether going to school, movies or simply with friends. A sewn-in label indicates that the article is not recommended for use by children under three years. It is manufactured in China. The sample is being returned as requested.

Customs decision HQ 088665, June 14, 1991, addressed a similar issue. The prior decision found a similarly constructed novelty purse, also designed to be worn on the person, to be properly classified within tariff number 43202.32.9550, HTSUSA. The decision addressed the issue of classification within Heading 9503, HTS, as a toy and found that the useful functions as a coin purse are primary. Customs Decisions HQ 081729, February 16, 1990, HQ 950752, January 9, 1992 and HQ 952216, February 8, 1993, similarly addressed novelty bags of the class or kind similar to those of Heading 4202, HTS, and found that the useful functions common to those of Heading 4202 are primary over that of Heading 9503, HTS.

The applicable subheading for style 34289 (UPC 26718-30296), GrinchTM coin purse, will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or handbag, of textile materials, with outer surface of textile materials, other, other, of manmade fibers. The duty rate will be 18.8 percent ad valorem.

Articles classified within tariff number 4202.32.9550 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-637-7091.

Robert B. Swierupski
Director,
National Commodity
Specialist Division


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