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NY M82306





May 16, 2006

CLA-2-42:RR:NC:3:341 M82306

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050

Mr. Kevin Maher
C-Air CHB
181 south Franklin Avenue
Valley stream, NY 11581

RE: The tariff classification of a novelty child’s handbag from China

Dear Mr. Maher:

In your letter dated April 15, 2006, on behalf of Hoop Retail Store, you requested a classification ruling.

The submitted sample is identified as style W1260X0004. It is a child’s novelty handbag wholly made-up of man-made fiber textile materials. The handbag is approximately 9”x5”x6”. It has a top carrying handle and a zippered storage pocket that is approximately 4”x4”x2”. The handbag is designed and sized to be suitable to carry the small articles a child may desire to carry. The handbag is fiber filled and designed to have the appearance of a kitten.

You have suggested that the novelty handbag, item W1260X0004 is classifiable within subheading 9503.41.000 HTSUS, which provides, in part, for toys and parts and accessories. However, classification within subheading 9503. 41 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 9503.41 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Style W1260x004 is 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 the handbag is more specifically classified within Heading 4202, HTSUS.

The applicable subheading for the child’s handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part for handbags, with outer surface of textile materials, other, other, of mad made fibers. The duty rate will be 17.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Tariff number 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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