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865083 86 Ruling Active

The tariff classification of a novelty shoe purse fromTaiwan.

Issued July 22, 1991 by U.S. Customs and Border Protection.

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86 865083 (July 22, 1991)

Tariff classification

HTS codes: 4202.22.4500

Headings: 4202

Product description

The tariff classification of a novelty shoe purse fromTaiwan.

CBP rationale

The applicable subheading for the novelty shoulder bag of cotton textile materials 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 865083 July 22, 1991 CLA-2-42:S:N:N3G:341 865083 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Ms. Betsy N. Wolkens Hayes Specialties Corporation 1761 East Genesee Saginaw, Michigan 48601 RE: The tariff classification of a novelty shoe purse from Taiwan. Dear Ms. Wolkens: In your letter dated July 9, 1991, you requested a tariff classification ruling. The submitted sample, called a "Tennis Shoe Purse, is a novelty tennis shoe shoulder bag constructed with an outer surface of cotton textile materials with a latex sole. It is designed chiefly as a shoulder bag for young girls. The bag features a removable textile shoulder strap that is attached by means of metal clasps designed to be worn on the shoulder. The item is secured by means of a textile zipper closure down the top center of the bag, in addition to an alternative textile shoestring closure which gathers the item when pulled. The applicable subheading for the novelty shoulder bag of cotton textile materials 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. Items classifiable under 4202.22.4500 fall within textile category designation 369. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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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