CLA-2-42:OT:RR:NC:N4:441
Stephen L. Fodor
Customs Services & Solutions, Inc.
5833 Stewart Parkway, Suite 102
Douglasville, GA 30135
RE: The tariff classification of a child’s novelty handbag from China
Dear Mr. Fodor:
In your letter dated December 20, 2011, you requested a tariff classification ruling on behalf of your client, Mud Pie. Your sample will be returned to you.
The sample was submitted without a style number. The item is a child’s novelty handbag designed and sized to contain the small personal effects that a child would carry on a daily basis. It is constructed with an outer surface of 100% wool textile material. The bag has an open top, a single carrying handle and an unlined interior compartment. The bag has a rabbit face and a carrot appliqué on the front exterior. It measures approximately 4.75" (W) x 5.5" (H) x 2.25" (D).
You suggested in your letter that the bag could possibly be classified as a festive article. However, the handbag provides the useful functions of storage, protection, organization and portability that are common to the goods of Heading 4202. Utilitarian articles, such as those of Heading 4202, are excluded from classification as festive articles in Chapter 95 by Note 95(v).
The applicable subheading for the novelty handbag will be 4202.22.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division