The tariff classification of molded plastic women’s clutch bag from China

N278868 September 27, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Polly Chow BCBG Max Azria Group LLC 2761 Fruitland Ave Vernon, CA 90058 RE: The tariff classification of molded plastic women’s clutch bag from China Dear Ms. Chow: In your letter dated July 25, 2016 you requested a tariff classification ruling. The submitted sample is identified as a Woman’s Zandra Lucite Box Clutch, style no. PXWA26EV. As you requested, the sample will be returned to you. This item is a rectangular shaped clutch bag that measures approximately 7” by 4” by 1 ½” in depth. It has an external surface area that is made of molded polymethyl methacrylate (PMMA) plastic material on both sides of the item. The external surface is decorated with wide stripes of each of the following four colors: orange, white, brown and green. The width of each color stripe measures approximately 1¾”. The thickness of each side of the item measures approximately ¾”. The bag remains closed by the attraction of two magnets, one embedded on the inner top plastic lip of each of the two sides. There are two small metal eyelets attached to the top surface that is designed for the attachment of a chain strap that enables the consumer to carry this item over the shoulder if carrying in the hand is not desired. This office did not receive the chain strap with the sample. The two sides of the bag open to reveal one inner large compartment that is glued to the internal surface of the plastic. The glued side of the compartment is made of paperboard but is hidden from view. The internal surface of the compartment is lined with rayon fabric material and there is a separate small fabric pocket compartment sewn to the internal surface of one side. The applicable subheading for style no. PXWA26EV will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division