854524 85 Ruling Active

The tariff classification of a shoulder bag from Taiwan.

Issued July 20, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.4500

Headings: 4202

Product description

You have submitted a sample of style number 4726 ( Vanguard style VG9483k2) with your request. Style number 4726 is a ladies shoulder bag constructed of 100% cotton with leather trim and shoulder strap. Your sample is being returned as requested.

CBP rationale

The applicable subheading for style number 4726 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

NY 854524 July 20, 1990 CLA-2-42:S:N:N3G:341 854524 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Steven S. Weiser Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a shoulder bag from Taiwan. Dear Mr. Weiser: In your letter dated July 18,1990, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling. You have submitted a sample of style number 4726 ( Vanguard style VG9483k2) with your request. Style number 4726 is a ladies shoulder bag constructed of 100% cotton with leather trim and shoulder strap. Your sample is being returned as requested. The applicable subheading for style number 4726 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. Subheading 4202.22.4500, HTS, falls within textile category designation 369. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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