The tariff classification of a glass beaded evening bag from India

NY E86718 September 24, 1999 CLA-2-70:RR:NC:2:226 E86718 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Mr. Steven S. Weiser Graham & James LLP 885 Third Avenue 21st Floor New York, NY 10022-4834 RE: The tariff classification of a glass beaded evening bag from India Dear Mr. Weiser: In your letter dated September 1, 1999, on behalf of your client, Liz Claiborne, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. Style #BTRU0075 is a lady’s glass beaded evening bag that measures approximately four and one-half inches by four inches. The exterior surface is composed of silver-colored glass beads in a chain-link design. The article is lined with black cotton fabric and is secured by a zipper closure. The item also features a flap, a tassel, a forty-six inch thin strand and two loops on the back of the bag, all of which are made of glass beads. You indicated in your letter that the bag can be worn on the waist by means of the permanently attached strand which is passed through the two loops on back of the bag, or as a handbag worn over the shoulder by connecting the beaded tassel to the beaded strand. The applicable subheading for the glass beaded evening bag 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. Articles classifiable under subheading 7018.90.5000, HTS, which are products of India may be entitled to a duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” then search for the term “GSP”. 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