CLA-2-39:OT:RR:NC:N4:421

Mr. Ron Levy
Kintetsu World Express (U.S.A.), Inc.
18450 S. Wilmington Avenue
Rancho Dominguez, CA 90220

RE: The tariff classification of a molded plastic handbag from China

Dear Mr. Levy:

In your letter dated April 21, 2011, on behalf of Noteworthy, a Division of Papermates, Inc., you requested a tariff classification ruling.

The sample provided with your letter is a small bag made of molded plastics, labeled as item 1409. The bag is designed with an open top and double cut-out handles. The rigid bottom allows the bag to stand upright. The bag measures 7.25 inches at its greatest width, 6.75 inches at its greatest height and 2.5 inches at its widest opening. You describe the product as a “Sleep Favor Box” that will be marketed as a container to hold party favors or to carry small personal items.

The applicable subheading for the molded plastic handbag/sleep favor box will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division