The tariff classification of ladies evening bags wholly covered with plastic beads and sequins from China

NY I84151 July 22, 2002 CLA-2-42:RR:NC:3:341 I84151 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Djibril Makalou International Trade Specialist C/o Ann Taylor 1372 Broadway, 5th Floor New York, N.Y. 10018 RE: The tariff classification of ladies evening bags wholly covered with plastic beads and sequins from China Dear Mr. Makalou: In your letter dated July 12th, 2002 you requested a tariff classification ruling. The first sample submitted, identified as Sample #31-62736, is a beaded evening bag, measuring approximately 6”W x 6”H x 4”D. It is made of 100 per cent silk fabric that is wholly covered with plastic beads and sequins on the front, back, and sides. The interior of the bag is lined and features a small open pocket which holds a separate coin purse of 100 percent silk fabric. The bag has two matching carrying straps. The evening bag and coin purse are considered to be a “set” for tariff classification purposes. The evening bag imparts the essential character of the set. The second sample submitted, identified as Sample #31-62731, also an evening bag, measures approximately 6 ¼”W x 4 ¼”H x 2 ½”D. It is made of 100 per cent silk fabric that is wholly covered on both the front and back with plastic sequins. The inside of the bag is lined and features a small open pocket. The bag is secured by a zipper enclosure that runs across the top and features a single carrying strap. Both samples will be returned as requested. The applicable subheading for the evening bags of plastic beads and sequins 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 per cent 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division