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NY L88009




October 13, 2005

CLA-2-42:RR:NC:TA:341 L88009

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050

Mr. Richard Ingrao
Expeditors Tradewin, LLC
11101 Metro Airport Center Drive
Building M2, Suite 110
Romulus, MI 48174

RE: The tariff classification of a Child’s Novelty Handbag from China.

Dear Mr. Ingrao:

In your letter dated September 29, 2005, on behalf of Caltoy® a Division of Dream International USA, you requested a classification ruling for a Child’s Novelty Handbag.

The sample submitted is identified as a “Little Girl’s Stuffed Plush Puppy Dog Carry Bag”, SKU # S6-34101. The item is a child’s novelty handbag resembling a dog designed to carry a child’s personal effects on a daily basis. The bag is made-up of plush man-made fiber textile material. The bag features a single, textile lined interior compartment, double self-fabric carrying straps and it is secured by means of hook and loop fasteners.

You have suggested that the handbag is classifiable within one of the HTS Chapter 9503 tariff provisions that provides for toys representing animals or non-human creatures parts and accessories thereof, and stuffed toys and parts and accessories thereof. However, the handbag is of a kind classifiable in heading 4202. Its useful functions as a handbag are greater than any play value the item may have. Therefore the item is classifiable within heading 4202 as a novelty handbag of textile materials.

The applicable subheading for the Child’s Novelty Handbag 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 17.6 percent ad valorem.

HTS 4202.22.8050 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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