The tariff classification of a sequin handbag from Italy

N056938 April 13, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Sylvia Balev Marc Jacobs International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a sequin handbag from Italy Dear Ms. Balev: In your letter dated April 1, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style C392025 is a handbag constructed of a textile material that is completely covered on the outer surface with plastic sequins. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined main compartment with a zippered pocket on the sidewall. The bag has a flap with two decorative tassels and secures with a magnetic closure. It also has a single shoulder strap and measures approximately 9” (W) x 8” (H) x 2.5” (D). The applicable subheading for the handbag will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic and articles of other materials of headings 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division