The tariff classification of a handbag from Taiwan.

NY F88633 June 22, 2000 CLA-2-42:RR:NC:341:F88633 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Rabia Tewari Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a handbag from Taiwan. Dear Ms. Tewari: In your letter dated June 19th, 2000 you requested a classification ruling. The sample submitted with your request is identified as style #18146. The item is a handbag with a shoulder strap that is designed to hold money, keys, and small accessories on a daily basis. The bag has an external surface of 100% polyester. The interior is lined and contains a back wall zippered pocket. A front flap secures the top opening of the bag. The applicable subheading for #18146 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…of man-made fibers. The duty rate will be 18.6% ad valorem. Items classifiable under HTS subheading 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division