CLA-2-42:OT:RR:NC:N4:441

David A. Schnider
Leg Avenue, Inc.
19601 East Walnut Drive South
City of Industry, CA 91748

RE: The tariff classification of novelty handbags from China

Dear Mr. Schnider:

In your letter dated December 9, 2010, you requested a tariff classification ruling. Your sample will be returned to you.

Style A1025 is a novelty handbag resembling a soccer ball. It is designed to carry a child’s personal effects on a daily basis. The bag is constructed of man-made textile material. It features a textile-lined interior compartment, a single carrying handle, and a hook-and-loop closure. The handbag measures approximately 21” in diameter.

Style A1512 is a novelty handbag resembling a honey pot. It is designed to carry a child’s personal effects on a daily basis. The bag is constructed of man-made textile material. It features a textile-lined interior compartment, a single carrying handle, and a hook-and-loop closure. The handbag measures approximately 15” in diameter.

In your letter, you suggest classification in Chapter 9505, Harmonized Tariff Schedule of the United States (HTSUS) which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles. The bags provide the useful functions of storage, protection, organization and portability to a variety of personal effects. This makes them utilitarian articles of Heading 4202, HTSUS. Articles of Heading 4202 are excluded from classification in Chapter 95 by Note (1) (d).

The applicable subheading for the novelty bags will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% 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/.

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 Vikki Lazaro at (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division