The tariff classification of a wood beaded handbag from China

NY D86013 January 6, 1999 CLA-2-44:RR:NC:2:230 D86013 CATEGORY: Classification TARIFF NO.: 4421.90.9840 Ms. Marian Harding Cochran, Esq. Atico International USA, Inc. 501 So. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of a wood beaded handbag from China Dear Ms. Harding Cochran: In your letter dated December 14, 1998 you requested a tariff classification ruling. The ruling was requested on Item G44B2678, a wood beaded handbag. A sample was submitted which will be returned to you as you requested. The sample is a bag measuring approximately 8-1/2 inches high, 8 inches wide and 2 inches deep. It is composed of a thin polyester or nylon fabric on the inside and colored wood beads strung in a decorative pattern on the outside. The wood beads leave some open spaces revealing the fabric portion underneath. The fabric and the beads are attached on the top near the zipper closure. The bag has two medium length handles made of wood beads. The essential character of the handbag is imparted by the wood beads. Besides providing the visual impact and nature of the handbag, the wood beads also add strength and shape. The applicable subheading for the wood beaded handbag, item G44B2678 will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. There are no visa or quota requirements for articles classifiable in subheading 4421.90.9840, HTSUSA. Section 304 of the Tariff Act, as amended (19 U.S.C. §1304), requires that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division