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NY I80103




April 11, 2002

CLA-2-42:RR:NC:TA:341 I80103

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500; 3304.30.0000; 3304.10.0000; 3924.90.5500; 9503.41.0000

Ms. Bernice Rudd
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of handbags, nail polish, toe separators, lipgloss and a stuff toy animal from China.

Dear Ms. Rudd:

In your letter dated March 28, 2002, you requested a tariff classification ruling.

You have submitted two samples identified as style number 21695. The samples are described as samples A & B. You have stated that the “Bag Basic” will come in a variety of styles.

Sample A consists of a child’s handbag of plastic sheeting measuring approximately 6 ½”(W) x 6 ½”(H) designed to contain the small items commonly carried in a lady’s purse on a daily basis. Inserted into the bag is a plastic tray containing an assortment of nail polish and two toe separators. The top of the handbag is secured by means of a flap with a plastic snap fastener.

Sample B consists of a child’s handbag manufactured of a knit fabric wholly covered on the exterior surface with a sheeting of plastic. Inserted within the bag is a plastic tray containing lipgloss, nail polish, a small stuffed animal and a heart of Velcro-like flowers. The handbag measures approximately 6 ½”(W) x 7”(H). It is secured by means of a flap with a hook and loop fastener.

We are unable to issue a classification ruling for the “Heart of Velcro-like Flowers”. Your request for a classification ruling should include a detailed explanation on the use(s) of the items.

The applicable subheading for the handbags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem.

The applicable subheading for the nail polish will be 3304.30.0000, HTS, which provides for manicure or pedicure preparations. The rate of duty will be Free.

The applicable subheading for the lipgloss will be 3304.10.0000, HTS, which provides for Lip make-up preparations. The rate of duty will be Free.

Perfumery, cosmetics and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20856.

The applicable subheading for the toe separators will be 3924.90.5500, HTS, which provides for other household articles and toilet articles of plastics, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the toy stuff animal will 9503.41.0000, Which provides for “Toys representing animals or other non-human creatures and parts and accessories thereof: Stuff toys and parts and accessories thereof:” The rate of duty will be Free.

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,

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