The tariff classification of a sequin handbag and a sequin tote bag from China

N072417 September 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.3300, 3926.90.3500 Joanne Ashenfelder Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a sequin handbag and a sequin tote bag from China Dear Ms. Ashenfelder: In your letter dated August 10, 2009, you requested a tariff classification ruling. Your samples will be returned to you as requested. Style RA0003006RA is a handbag constructed of polyester textile material and 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 a zippered pocket on the sidewall. The handbag has a metal zipper closure at the top and a metal chain shoulder strap. It measures approximately 10.5” (W) x 7” (H). Style RA0003001RA is a tote bag constructed of polyester textile material and wholly covered on the outer surface with plastic sequins. It is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top and secures with a metal snap closure. The bag has double fabric shoulder straps and measures approximately 14” (W) x 14” (H) x 2” (D). The applicable subheading for style RA0003006RA 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. The applicable subheading for style RA0003001RA will be 3926.90.3500, HTSUS, which provides for other articles of plastics... beads, bugles and spangles... articles thereof, not elsewhere specified or included, other. 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