CLA-2-39:OT:RR:NC:SP:233
Mr. Joseph Hoffacker
Barthco Trade International, Inc.
5101 South Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of beaded clutch from India.
Dear Mr. Hoffacker:
In your letter dated August 14, 2008, on behalf of Urban Outfitter, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
You have submitted a sample for a beaded round clutch, style number PS–601 Rev. The clutch has a diameter of 5 ½ inches and a woven cotton back and lining. The front of the clutch is decorated with beads that cover the whole front side. The beads are composed of 95% plastic beads and 5% glass beads.
The applicable subheading for the beaded clutch will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other.” The duty rate will be 6.5% ad valorem.
The subject clutch is composed of different components [textile, plastic, glass] and is considered a composite good. Regarding the essential character of the clutch, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic bead component imparts the essential character to the good.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division