CLA-2-39:OT:RR:NC:N4:433
Christopher M. Kane
Simon Gluck & Kane, LLP
1700 Broadway, 31st Floor
New York, NY 10019
RE: The tariff classification of a “Hello Kitty” handbag from China.
Dear Mr. Kane:
In your letter dated June 6, 2011, on behalf of Fashion Accessory Bazaar LLC, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you
Style HK-HB-6109-R1 is a child’s handbag in the shape of Hello Kitty. The bag measures approximately 10½ inches wide by 8½ inches high by 3 inches deep. The bag features two carry handles, a full zippered top closure, an expandable gusset, and a textile lined main compartment. Complimenting the inside of the bag is an inner zippered pocket and a cell phone pocket. The back outer surface of the bag is composed of plastic sheeting. The front cover of the bag depicts the Hello Kitty face, which is predominately covered with plastic sequins on an underlying textile base fabric. On the upper right front of the bag is an ornamental shaped bow composed of plastic sheeting, with a plastic jewel center. The Hello Kitty face is made of three plastic jewels which represent the eyes and nose of the face, with three textile strips on the right and left side of the face to represent whiskers.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the Hello Kitty handbag is composed of different components (plastic sheeting, sequins and jewels; and textile materials) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case, the plastic sequins impart the essential character to the good, in that the sequins are displayed throughout the visible side of the bag, and form the shape of the Hello Kitty face onto which three decorative jewels (eyes and nose) and a bow with a plastic jewel center are affixed.
The applicable subheading for the Hello Kitty handbag, with front surface predominately covered in sequins made of plastic, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division