The tariff classification of a sequin bag from China.

N252605 May 7, 2014 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Nohemy Valdivieso Nohemy Customs Broker, Inc. 5343 W. Imperial Highway, Suite #200 Los Angeles, CA 90045 RE: The tariff classification of a sequin bag from China. Dear Ms. Valdivieso: In your letter dated April 16, 2014, on behalf of BNB Enterprises Corporation, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is a 100% polyester bag, of which the body of the bag is covered entirely with plastic sequins. Attached to the body of the bag is a zippered closure and two polyester fabric handles. The applicable subheading for the sequin bag will be 3926.90.3500, 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: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division