CLA-2-42:OT:RR:NC:N4:441
Maria E. Julia
Ann, Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of a handbag from India
Dear Ms. Julia:
In your letter dated October 3, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
Style 336759 is a hard-sided handbag. The bag is designed and sized to provide storage, protection, organization, and portability to the small personal effects commonly carried on a daily basis. It measures approximately 6.25 (W) x 2.5” (D) x 4” (H).
The handbag has a metal frame and is covered with textile material. Approximately two-thirds of the front panel is covered with plastic sequins that are constructed into a three-dimensional design that emulates eight flowers. The flower design is at the center of the bag and completely obscures the underlying textile material to which they are sewn. The remaining one-third of the front panel is partially covered with a combination of glass beads, plastic beads, and small plastic sequins.
The plastic sequins are the material that covers the majority of the front panel. The sequins also create the most stunning and obvious visual impact. As such, the essential character of the bag is imparted by the plastic sequins, General Rule of Interpretation 3(b) noted.
The applicable subheading for style 336759 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics 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: handbags. The rate of duty will be 6.5 percent 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division