CLA-2-39:OT:RR:NC:N4:433
Sandra Pray
Corporate Customs Compliance Manager
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a sequin tote bag from China.
Dear Ms. Pray:
In your letter dated April 16, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Sample number K2226B is a sequin tote bag made of printed cotton canvas material, of which the front and back surfaces of the bag are covered in an overly of clear plastic sequins. The sequins do not obscure the underlying printed material. The bottom and handles of the bag are made from reinforced plastic sheeting of polyvinyl chloride (PVC). The bag has three internal pockets and a magnetic snap button closure. This item measures 11½ inches high by 16 inches wide, with a 4.5 inch gusset.
You reference the sample as a tote style bag, and suggest classification subheading 3926.90.3300 of the Harmonized Tariff Schedule of the United States (HTSUS), the subheading that covers handbags covered in plastic spangles (sequins). However, the large size of the bag places the item outside of the classification for plastic sequin handbags. Consequently, the sequin tote bag is classified in subheading 3926.90.3500, HTSUS.
The applicable subheading for the sequin tote 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 (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division