U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a shoulder bag from Taiwan.
NY 858540 December 18, 1990 CLA-2-42:S:N:N3G:341 858540 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.22.8050 Ms. Jane Vergona Total Port Clearance, Inc. 10 Fifth Street Valley Stream, NY 11581 RE: The tariff classification of a shoulder bag from Taiwan. Dear Ms. Vergona: In your letter dated December 3, 1990, on behalf of Bonnie International, you requested a tariff classification ruling. The submitted sample, style #6814COT, is a 100% cotton shoulder bag said to be convertible to a belt bag. The item is primarily a shoulder bag. The small leather loop on the rear of the bag is noted, however, it is not clear how the user would affix the bag to an optional belt, which is not included. The bag is lined with textile materials and closes by means of a zipper closure. The item also features a detachable leather shoulder strap, and a slide-type fastener for purpose of the conversion. You have also requested the proper classification for the identical item if constructed of 100% nylon textile man-made fibers. Your sample is being returned per your request. The applicable subheading for style #6814COT, the shoulder bag of 100% cotton, 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. The applicable subheading for the shoulder bag if constructed of 100% nylon textile man-made materials will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 20 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 restraints. Item 4202.22.8050 falls within textile category designation 670. 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