CLA-2-70:OT:RR:NC:N1:126

Amy Smith
Kohl's
N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53035

RE:  The tariff classification of two glass beaded handbags from Cambodia

Dear Ms. Smith:

In your letter dated December 27, 2024, you requested a tariff classification ruling.

The products under consideration are two glass beaded handbags identified as Style Numbers HSV33SB02FRO1 and HSV33XB04FRO1.     

Style Number HSV33SB02FRO1 is a glass beaded handbag with a shoulder strap.  The exterior surface is completely covered with glass beads.  The interior is lined in black polyester fabric and has one interior side pocket.  The item measures approximately 10 inches in length, 5.8 inches in height, and 1 inch in depth.

Style Number HSV33XB04FRO1 is a glass beaded handbag with a shoulder strap.  The exterior surface is completely covered with glass beads.  The interior is lined in black polyester fabric and has one interior side pocket.  The item measures approximately 5.8 inches in length, 7.8 inches in height, and 1 inch in depth.

The applicable subheading for the two glass beaded handbags, Style Numbers HSV33SB02FRO1 and HSV33XB04FRO1, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass beads, imitation pearls, imitations precious and semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…Other: Other.”  The general rate of duty will be 6.6 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Elena Pietron at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division