CLA-2-95:OT:RR:NC:N4:424
Mr. John Mattson
North Star World Trade Services, Inc.
1060 Lone Oak Road – Suite 112
Eagan, MN 55121
RE: The tariff classification of a Teapup Purse and a Teapup Wristlet from China
Dear Mr. Mattson:
In your letter dated August 7, 2009, you requested a tariff classification ruling on behalf of Manhattan Toy.
One sample of a Fuzzynation Teapup Purse and one sample of a Fuzzynation Teapup Wristlet were submitted with your inquiry. The purse and wristlet are representative samples of a product line that depicts full-figured representations of various breeds of dogs. For example, the instant samples represent a Pug dog. The purse measures approximately 10” in height while the wristlet version measures approximately 5” in height. Both the Teapup purse and the Teapup wristlet are constructed of textile material (of cotton or polyester) for the exterior and a textile stuffing. The purse has a small zippered opening and a removable leather strap while the wristlet has an even smaller zippered opening with a permanently attached leather strap. Each item is sold in an appropriately sized decorative paperboard box, with the purse box having a punch-out in the shape of a dog paw on one end, which will be considered packing. Due to the limited storage capability of both the purse and the wristlet, the amusement value of the item outweighs its functionality as a real purse. Both items are designed for the amusement of children ages 6 and up.
The applicable subheading for the Teapup Purse and the Teapup Wristlet will be 9503.00.0080, Harmonized Tariff Schedule of the United States, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
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/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division