CLA-2-39:RR:NC:TA:341 G87001

Mr. William F. Sullivan
MSAS Global Logistics, Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a lady’s handbag from India.

Dear Mr. Sullivan:

In your letter dated February 7, 2001, on behalf of Newport News, Inc., you requested a tariff classification ruling for a lady’s handbag.

The sample submitted is identified as style number F01-05-053. The item is a lady’s envelop style handbag measuring approximately 10 ½”(W) x 6”(H). It is made up of a front wholly covered with strung plastic spangles and glass beads. The rear is of polyester textile materials. The plastic spangles impart the essential character. The interior is textile lined with no additional features. A textile carry strap is permanently attached to the bag and the top is secured by means of a beaded flap with a magnetic snap fastener. Your sample is being returned as requested.

The applicable subheading for style F01-05-053 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 heading 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags. The rate of duty will be 6.5 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 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division