The tariff classification of a glass beaded handbag from India

NY E84629 July 30, 1999 CLA-2-70:RR:NC:2:226 E84629 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Mr. Roger Bachar Packair Airfreight Inc. 5510 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of a glass beaded handbag from India Dear Mr. Bachar: In your letter, which was received on July 13, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article – style #110355 is a lady’s glass beaded handbag that measures 9-3/4 inches by 9-3/4 inches. The front exterior surface, including the exterior surface of the 45-inch shoulder strap, is fully covered with glass beads. The back exterior surface is composed of textile fabric and the inside lining is composed of polyester fabric. The essential character of this article is represented by the glass beads. The applicable subheading for the glass beaded handbag will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass beads… and articles thereof… other: other. The rate of duty will be 6.6 percent ad valorem. Presently the Generalized System of Preferences (GSP) has expired. However, articles classified under Subheading 7018.90.50, HTS, which are products of India are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division