The tariff classification of a coin purse from India

N362785 July 21, 2026 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Sally Gifford Geodis US 5101 S Broad St Philadelphia, PA 19112 RE: The tariff classification of a coin purse from India Dear Ms. Gifford: In your letter dated July 1, 2026, on behalf of your client, Primark US, you requested a tariff classification ruling. The merchandise under consideration is a coin purse, style number 991195503, measuring approximately 10.5 centimeters high by 14 centimeters wide. The article features a zipper closure at the top and no interior pockets or compartments. The back outer surface is composed of 100% polyester satin. The front outer surface is completely covered with a combination of plastic sequins and glass beads. The glass beads are arranged in the center to depict a design of two martini glasses with olives. The remaining background surface is covered with plastic sequins, and the edging is finished with black glass beads. The coin purse, style number 991195503, is a composite good comprised of different materials that are classifiable in different headings (i.e., textile, plastic, and glass). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The classification of this article rests on whether heading 3926, HTSUS, which provides for articles of plastic, or heading 7018, HTSUS, which provides for articles of glass beads, is more appropriate. While the plastic sequins provide the background coverage, the glass beads form the martini glass and olive design, which serves as the primary visual focus and the source of the item’s consumer appeal. Consistent with the rationale in HQ 954816, the component that is most visually striking and imparts the commercial identity of the good is considered to provide the essential character. In this instance, the intricate glass beadwork defining the design is more visually significant than the background sequins. Therefore, the glass bead component provides the essential character of the coin purse. The applicable subheading for the coin purse, style number 991195503, will be 7018.90.5000, HTSUS, which provides for “Glass beads, imitation pearls, imitations precious and semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…Other: Other.” The general rate of duty will be 6.6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Yani De Leon at yaniri.deleon@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division