The tariff classification of a sequined handbag from China.

NY G84761 December 13, 2000 CLA-2-42:RR:NC:341:G84761 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a sequined handbag from China. Dear Mr. Hoffacker: In your letter dated December 5th, 2000, you requested a tariff classification ruling. The sample submitted with your request is identified as style HX-002. The item is a handbag made of an exterior surface that is wholly covered with sequins. The interior is lined and consists of a single compartment with no additional features. The top opening is not secured by a closure of any kind. Two carry handles are attached to the top of the bag. The applicable subheading for item HX-002 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included, handbags. The rate of duty will be 6.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division