CLA-2-42:S:N:N3G:341 868779

Ms. Leslie Gouker
Western Overseas Corporation
Corporate Headquarters
1855 Coronado Avenue
Long Beach, CA 90804

RE: The tariff classification of a money belt from Taiwan.

Dear Ms Gouker:

In your letter dated November 7, 1991, on behalf of Packaged Paper Products, you requested a tariff classification ruling. The submitted sample is a money belt constructed of 60% polyester/40% cotton fibers. It is flat in design, unlined, measures approximately 17 1/2" x 4 3/4" and is designed to be worn around the waist. It has two zippered storage pockets, one larger than the other designed to contain money. The zipper closure is concealed by means of a textile flap.

The applicable subheading for the money belt of textile man- made materials will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 20 percent ad valorem.

Items classifiable under 4202.32.9550 fall 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