CLA-2-39:RR:NC:TA:341 D82959

Mr. Nick DeMarco
K.C. Burdette Co., Inc.
45 John Street - Suite 903
New York, NY 10038

RE: The tariff classification of an evening bag from China.

Dear Mr. DeMarco:

In your letter dated September 24, 1998, on behalf of Princeton Trading Co., you requested a tariff classification ruling for an evening bag.

The sample submitted, style A-002-81, is a small evening bag having a gun metal twist frame and braided cord shoulder strap. The bag body is wholly covered on the front with plastic spangles. The edges are covered with plastic beads and the rear panel is of rayon satin.

The applicable subheading for style A-002-81, the evening bag of plastic spangles, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Beads, bangles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags. The rate of duty will be 6.8 percent ad valorem.

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 Kevin Gorman at 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division