The tariff classification of handbags from China.

NY G89139 April 13, 2001 CLA-2-39:RR:NC:TA:341 G89139 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Ms. Swapna Venkateswaran Esprit de Corp. 900 Minnesota street San Francisco, CA 94107 RE: The tariff classification of handbags from China. Dear Ms. Venkateswaran: In your letter dated April 5, 2001, you requested a tariff classification ruling for handbags. The samples submitted are identified as styles 7703084, 7703085, 7703088 and 7703089. The items are ladies purses manufactured of plastic sequin in two different patterns and 100 percent polyester woven fabric. The front panel of each bag is wholly covered with plastic sequins, and the back panel is of polyester. Styles 7703084 and 7703088 are referred to as the “Flirt Mini Hobo Bags”, and styles 7703085 and 7703089 are referred to as the “Flirt Mini EW Top Zip Bags”. The bags range in size from approximately 5”(H) x 9”(W) to 5.5”(H) x 9”(W). The bags can be held in the hand or hung over the shoulder. The tops of the bags are either secured by means of a snap fastener and/or zipper closure. The interior of each bag is textile lined and has a zippered back wall pocket. Your samples are being returned as requested. The bags are not considered to be of textile materials nor wholly or mainly covered with such materials for purposes of Heading 4202, HTSUSA. The plastic sequins will impart the essential character of the bags therefore the handbags are goods of heading 3926, HTSUSA. The applicable subheading for the handbags will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics… 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 percent ad valorem. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division