The tariff classification of a Novelty Handbag from China

PD D86645 February 4, 1999 COMMENT3 COMMENT4CLA-2-42:G32 D86645 CATEGORY: Classification COMMENT5TARIFF NO.: 4202.22.8050 COMMENT6Ms. Debbie DeEsposito American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 COMMENT7RE: The tariff classification of a Novelty Handbag from China COMMENT8Dear Ms. DeEsposito: COMMENT9 In your letter dated January 7, 1999, you requested a tariff classification ruling on behalf of Commonwealth Toy & Novelty, 45 West 25th Street, New York, NY 10010. COMMENT10 The item you submitted for our review, Style No. BKS5268C, is a plush stuffed animal composed of woven polyester. The woven polyester handbag measures approximately 8 inches in length x 12 in width with an adjustable strap. The item has a zipper at the top for securing the bag. Please be advised your sample will be returned to the above address. COMMENT11 The applicable subheading for the Novelty Handbag will be 4202.22.8050, 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, other, of man-made fibers. The rate of duty will be 18.8 percent ad valorem. COMMENT12 Items classifiable under 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, 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 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. Sincerely, COMMENT13 WILLIAM J. LUEBKERT Port Director Philadelphia, PA COMMENT1