CLA-2-42:RR:NC:3:341 K80134
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, N.Y. 10018
RE: The tariff classification of Novelty Handbags, with Christmas Motif from China
Dear Mr. Maloney:
In your letter dated October 23, 2003 you requested a classification ruling.
The request is on behalf of Gund, Inc.
Samples identified as working numbers 19196 and 20130 have been submitted. Each sample is a novelty handbag made-up of man-made fiber textile materials. The handbags are designed to be worn on the shoulder by means of a 36” textile cord shoulder strap. The 36” shoulder strap is a standard length in the handbag trade for a shoulder bag. The handbags are lined with textile materials and have a top zipper closure. Each has a two-inch diameter clear plastic view window situated in the center of the front panel of the bag.
Working number 19196 is made-up in the shape of and decorated to resemble a Christmas Tree. It has an approximately three inch high plush Santa Claus permanently affixed to the interior of the bag by means of a 10” long rayon satin tether.
Working number 20130 is made-up in the shape of and decorated to resemble a Christmas wreath. It has an approximately three inch high plush snowman permanently affixed to the interior of the bag by means of a 10” long rayon satin tether.
The samples will be returned as requested.
You have suggested classification within tariff number 9505.10.50, Harmonized Tariff System of the United States, Annotated (HTSUSA) which provides, in part, for festive, carnival or other entertainment articles, other than Christmas ornaments, other than Nativity scenes and figurers thereof, other. Tariff number 9505.10.50 is fragmented into two statistical numbers, 9505.10.5010, “Christmas trees”, and 9505.10.5020, “Other”. Since neither sample is a Christmas tree, It appears the specific requested classification is 9505.10.5020. Tariff number 9505.10.5020 includes decorations other than Christmas ornaments of the kind classified within tariff number 9505.10.2500, HTSUSA. Assuming the two samples are used as decorations as described in the Heading 9505 Notes, the articles are prima facie classifiable therein.
Both working samples, items 19196 and 20130, are in fact eo nomine “HANDBAGS” of heading 4202, HTSUSA. The handbags have the useful characteristics of storage, protection, organization and portability for the small personal effects carried therein. Heading 4202 has no requirement regarding the duration of such use. Handbags are often designed according to a particular season or occasion. However, all are nonetheless a handbag.
Whether or not working numbers 19196 and 20130 possess any decorative use as described in heading 9505, the useful functions of storage, protection, organization and portability are greater than any decorative value the articles may have. Therefore, each are more specifically classified within the provision for HANDBAGS, Heading 4202, and HTSUSA.
The applicable subheading for the novelty handbags, items 19196 and 20130, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for HANDBAGS, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem.
Goods classified within tariff number 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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,
National Commodity
Specialist Division