CLA-2-42:OT:RR:NC:N4:441
Rachel Scarrett
The Bridge Direct, Inc.
301 Yamato Road, Suite 2112
Boca Raton, FL 33431
RE: The tariff classification of a novelty handbag with markers, plastic artificial “gems” and a clip from China
Dear Ms. Scarrett:
In your letter dated March 26, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Item 37217 is a novelty handbag that includes three washable markers, twelve plastic artificial “gems,” and an attachable clip. The markers and plastic gems are used to decorate the bag. The bag, markers, plastic gems, and clip are considered a set for tariff purposes. The novelty handbag provides the most value to the set and is the article that will outlast the life of the other components. As such, the essential character of the set is imparted by the handbag, General Rule of Interpretation 3(b) noted.
The handbag is constructed with an outer surface of polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The front panel features an “inkoos” bear which a child will color and decorate with the markers and plastic gems. The bag has a textile-lined interior compartment and a permanently attached, adjustable shoulder strap. It has an open top that secures with hook-and-loop fasteners. It measures approximately 8.5” (W) x 8” (H) x 2.5” (D).
The applicable subheading for item 37217 will be 4202.22.8050, 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