CLA-2-39:OT:RR:NC:N4:415
Ms. Anna Hoffman
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a sequined wallet from China.
Dear Ms. Hoffman:
In your letter dated October 30, 2019, you requested a tariff classification ruling.
A sample was provided and will be returned separately.
The product under consideration is a wallet, listed as item number “Glitzy Wristlet 6777986.” The wallet is constructed from a polyester textile that is completely covered by multi-colored plastic sequins. The interior features six slots for cards and a zippered compartment for coins. The wallet has a zip-around closure and a detachable polyurethane plastic wrist strap. The wallet measures approximately 16 centimeters (length) by 9.5 centimeters (height) by 2.5 centimeters (width). The article lacks storage space for the three-dimensional objects normally carried in a handbag.
In your request, you proposed that this wallet is properly classified under subheading 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [h]andbags.” We disagree. This product is considered a wallet, which for classification purposes is not a handbag. Thus, classification as a handbag would not be appropriate.
The applicable subheading for this wallet, item number “Glitzy Wristlet 6777986,” will be 3926.90.3500, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.3500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.3500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division