CLA-2:CO:R:C:G 083395 SR
Mr. Peter Sonnenmark
25 Hudson Street
New York, N.Y. 10013
RE: Beaded evening bag
Dear Mr. Sonnenmark:
This is in reference to your letter dated November 21, 1988,
requesting the tariff classification of a beaded evening bag
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in the Republic of China
was submitted.
FACTS:
The merchandise at issue is an evening bag that is wholly
covered with glass beads. The glass beads are sewn to a textile
fabric base. The bag has a metal cable shoulder strap.
ISSUE:
Whether the evening bag at issue is classifiable as a
handbag or as an article of glass beads.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 4202, HTSUSA, provides for handbags of leather or
composition leather, of plastic sheeting, of textile materials,
-2-
of vulcanized fiber or of paperboard, or wholly or mainly covered
with such materials. To be classified under this provision the
handbag at issue must be of one of the named materials;
therefore, it must be determined whether the bag is of textile or
of glass.
The glass beads covering the outer surface are more than
decoration; they cover the entire, or virtually entire, outer
surface. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes for heading 7018, HTSUSA, which provides for
articles of glass beads, contain an exclusion for handbags and
similar articles of leather or fabric, decorated with glass
beads, imitation pearls or imitation precious or semiprecious
stones (heading 4202). We do not believe this exclusion
precludes classification of the instant handbag under heading
7018, HTSUSA, because the instant bags have their essential
character provided by the the beads and thus are not considered
"of fabric" or merely "decorated" with the beads within the
meaning of the Explanatory Notes. Therefore, because these bags
are entirely covered with glass beads they are not classifiable
under heading 4202, HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
7018.90.5000, HTSUSA, as articles of glass beads. The rate of
duty is 6.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference