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NY K80851




December 18, 2003
CLA-2-42:RR:NC:3:341 K80851

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050

Lisa Y. Vega-Pravato
Customs Analyst, WDW
C/o Walt Disney Parks and Resorts
Post Office Box 10000
Lake Buena Vista, Florida 32830-1000

RE: The tariff classification of plush purses from China

Dear Ms. Vega-Pravato:

In your letter dated December 4th, 2003 you requested a classification ruling.

You have submitted a sample of item #10276309, ”Marie Plush Purse”. It is a child’s novelty plush handbag. The handbag has double handles and atop zipper closure. The interior storage area has a rayon lining. The exterior surface is wholly covered with man-made fiber textile materials.

Item 310276309 is said to be identical to items #10276310,”Bambi Plush Purse”, #10276311, “Pluto Plush Purse”, and #10276312, “Dumbo Plush Purse”.

You have suggested that the plush handbags are classifiable within subheading 9503, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503 is subject to application of General Rule of Interpretation 1 which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes.

Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Styles 10276309, 10276310, 10276311, and 10276312 are eo nomine named goods of heading 4202 and provide the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have therefore they are more specifically classified within Heading 4202, HTSUSA.

The applicable subheading for the child’s novelty plush handbags will be 4202.22.8050, 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 textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem. The duty rate will be 17.6 percent ad valorem in 2004.

Items classified in HTS 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

The sample will be returned as requested.

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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