The tariff classification of a novelty handbag from China.

NY G89635 April 10, 2001 CLA-2-39:RR:NC:TA:341 G89635 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Mr. Stephen Freed 6674 Bali Hai Drive Boynton Beach, FL 33437 RE: The tariff classification of a novelty handbag from China. Dear Mr. Freed: In your undated letter, received in this office April 3, 2001, you requested a tariff classification ruling for a novelty handbag. The sample submitted, no style number indicated, is a novelty handbag measuring approximately 5 ½”(H) x 4 ¼”(W). It is wholly covered on the exterior with a variety of different colored plastic sequins and beads. The interior is textile lined with no additional features. A textile braided shoulder strap is permanently attached to the bag and the top is secured by means of a textile zipper closure. The applicable subheading for the handbag 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 heading 3901 to 3914: other 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. We are unable to issue a classification ruling for the other item mentioned in your request. Your request for a classification ruling should include an actual sample of the items as being imported including item/style numbers. 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