The tariff classification of a glass beaded handbag from India

NY K85283 May 10, 2004 CLA-2-70:RR:NC:1:126 K85283 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a glass beaded handbag from India Dear Ms. Julia: In your letter dated April 13, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted and will be returned to you as requested. The subject article, which is identified as Style #F04-05-211, is a ladies’ glass beaded evening handbag. The exterior surface of the bag is composed of glass beads sewn onto a crocheted knit rayon fabric. The bag has an interior satin polyester lining, two glass beaded carrying handles, and a metal snap closure. The article measures approximately 7 ½ inches in length by 5 inches in height. The applicable subheading for the glass beaded handbag 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, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 our Web site at www.cbp.gov and 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division