CLA-2-39:RR:NC:TA:341 C88540
Ms. Ludene Murphree
Gap, Inc.
One Harrison Street
San Francisco, CA 94105
RE: The tariff classification of a plastic beaded handbag from China.
Dear Ms. Murphree:
In your letter dated May 26, 1998, you requested a tariff classification
ruling for a plastic beaded handbag.
Item 144141 is a handbag manufactured wholly of strung plastic beads. The
strung beads form the actual bag body which has an organza lining and an inner
lining of polyester satin. The classification of such goods is according to the
composition of the bag body without regard to the lining materials. Style
144141 is considered to be both essential character of the beaded bag body as
well as being wholly or mainly covered with such materials. Your sample is
being returned as you requested.
The goods of Heading 4202, HTSUSA, which appear after the semicolon in the
Heading are limited to the materials cited therein. Plastic beads are not an
enumerated material. The plastic beaded handbag is an article of a kind similar
to the handbags enumerated in the second half of Heading 4202. However, it
cannot be classified in Heading 4202 due to the fact that the bag is of plastic
beads.
The applicable subheading for Item 144141, the plastic beaded handbag, will
be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which
provides, in part, for other articles of plastics, beads, bugles and spangles,
handbags. The rate of duty will be 6.8 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 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division