The tariff classification of a sequin handbag from China

N058346 May 22, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Kina Mendiola IDS USA 2 Panasonic Way North Building, 3rd Floor Secaucus, NJ 07094 RE: The tariff classification of a sequin handbag from China Dear Ms. Mendiola: In your letter dated April 17, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 033102 is a handbag constructed of 100% polyester textile material wholly covered on the outer surface with plastic sequins. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile lined storage compartment with no additional features. The bag secures with a nylon zipper closure and has an adjustable webbed shoulder strap. It measures approximately 8” (W) x 8.5” (H) x 2” (D). The applicable subheading for style 033102 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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