856588 85 Ruling Active

The tariff classification of a shoulder bag from Taiwan.

Issued October 9, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.4500

Headings: 4202

Product description

The tariff classification of a shoulder bag from Taiwan.

CBP rationale

The applicable subheading for style #A99787, the shoulder bag of cotton denim, will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of vegetable fibers, and not of pile or tufted construction, of cotton.

Full text

NY 856588 October 9, 1990 CLA-2-42:S:N:N3G:341 856588 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Mr. Scott Lide Dallas Handbag Company 12222 No. Central Expressway Dallas, Texas 75243 RE: The tariff classification of a shoulder bag from Taiwan. Dear Mr. Lide: In your letter dated September 21, 1990, you requested a tariff classification ruling. The instant sample, style #A99787, is a "Hobo" style shoulder bag which measures approximately 15" x 10" x 3". The front panel is composed of equal patches of rayon brocade and denim textile materials, and the back panel is composed of denim material. The shoulder strap, gussets, and zipper collar is of imitation leather. The front and back are trimmed with tapestry. As per telephone conversation with this office, you have indicated that the "denim" is of 100% cotton fibers. Item A99787 is the same basic style as 99787 which was ruled upon in Ruling 855320 dated August 20, 1990, except that imitation leather has now been substituted for the denim gussets and the rear panel is entirely of denim. The applicable subheading for style #A99787, the shoulder bag of cotton denim, will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, 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. Item 4202.22.4500 falls within textile category designation 369. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restrictions. 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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