COMMENT3

COMMENT4CLA-2-42:G32 D86561

COMMENT5

COMMENT6Ms. M. Lane Prestige Toy Corporation 140 Route 17 North Paramus, NJ 07652

COMMENT7RE: The tariff classification of a Novelty Coin Purse from China

COMMENT8Dear Ms.Lane:

COMMENT9 In your letter dated January 5, 1999, you requested a tariff classification ruling.

COMMENT10 The imported item as stated in your letter will be a stuffed animal approximately 6 inches in length with a zipper in the back for coins. The key chain will be attached to the zipper. In addition, the outer surface will be manufactured with man-made materials and stuffed with polyester fibers.

Your sample will be returned to the above address.

COMMENT11 The applicable subheading for the Novelty Coin Purse 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, other, of man-made fibers. The rate of duty will be 18.8 percent ad valorem.

COMMENT12 Items classifiable under 4202.32.9550 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