The tariff classification of novelty bag of textile materials from China

NY G88659 April 26, 2001 CLA-2-42:RR:NC:TA:341 G88659 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz,Silverman & Klestadt LLP 245 Park Ave. New York, N.Y. 10167-3397 RE: The tariff classification of novelty bag of textile materials from China Dear Ms. Weinberg : In your letter dated March 15, 2001 you requested a classification ruling on behalf of Mast Industries, Inc. A sample of style 41987 has been submitted. It is a novelty handbag made up of man-made textile materials. The exterior fabric is orange in color. The bag measures 10” by 10” . It is carried by means of a top handle of self-material and has a flap closure. The exterior is ornamented with strips of rayon satin bordered with strung plastic beads simulating a “Jack-o- Lantern” face. The underside of the flap is of a black fabric that is ornamented with textile appliques, stitching and beads that simulate the face of a black cat. The bag is said to be an Halloween sack. ` Style 41987 is a novelty handbag. Its useful functions of storage, protection, organization and portability are greater than any other decorative function it may have. The applicable subheading for style 41987 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, of textile materials, with outer surface of textile materials, of man-made fibers.. The duty rate will be 18.3 percent ad valorem. Goods classified in HTS 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 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