CLA-2-42:RR:NC:3:341 K83468
6117.80.8500: 9615.11.1000; 9615.11.2000; 9615.11.3000; 9615.11.4000
Ms. Bettie Jo Shearer
Geologistics Americas, Inc.
Majestic Airport Center I
2500A Sullivan Road
College Park, GA 30337
RE: The tariff classification of child’s accessories from China.
Dear Ms. Shearer:
In your letter dated February 12, 2004, on behalf of Zapf Creation, you requested a tariff classification ruling.
You have submitted samples of “Maggie Raggie” accessories including a child’s handbag, a zippered travel bag described as a “pencil case”, a cell phone case and a coin purse designed to be worn around the neck. Each item is wholly made of man-made fiber textile materials. The exterior surface is of the man-made fiber textile materials. Included in the handbag are four hair clips of molded plastics, four ponytail holders of textile materials and a comb. The samples will be returned as requested.
The applicable subheading for the child’s handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, of textile materials, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the zippered travel bag will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the cell phone case will be 4202.92.9026, HTS, which provides in part for bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem
The applicable subheading for the coin purse will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem.
HTS 4202.22.8050, 4202.92.3031, 4202.92.9026 and 4202.32.9550 falls 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 applicable subheading for the hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for combs, hair-slides and the like, other, not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the ponytail holders of textile materials will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, other accessories, Other, headbands, ponytail holders and similar articles. The rate of duty will be 14 percent ad valorem.
We are unable to provide a ruling regarding the comb. Identification of the composition and value is necessary.
If the comb is of hard rubber or plastics and valued not over $4.50 per gross, it is classifiable in tariff number 9615.11.1000 and dutiable at 14.4 cents/gross plus 2 percent ad valorem.
If valued over $4.50 per gross and of hard rubber, it is classifiable in tariff number 9615.11.2000 and dutiable at 5.2 percent ad valorem.
If valued over $4.50 per gross and of plastics, it is classifiable in tariff number 9615.11.3000 and dutiable at 28.8 cents/gross and 4.6 percent ad valorem.
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