862719 86 Ruling Active

The tariff classification of lady's handbags from China.

Issued May 10, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7018.90.5000, 3926.90.3300

Headings: 7018, 3926

Product description

The tariff classification of lady's handbags from China.

CBP rationale

The applicable subheading for style #88705, the handbag of wholly covered plastic spangles, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags. The applicable subheading for style #89288, the handbag of wholly covered glass beads, will be 7018.90.5000, HTS, which provides for glass beads.

Full text

NY 862719 May 10, 1991 CLA-2-39:S:N:N3G:341 862719 CATEGORY: Classification TARIFF NO.: 3926.90.3300; 7018.90.5000 Ms. Denise A. Cline Studio Imports Ltd., Inc. 2252 Hayes Street Hollywood, FL 33020 RE: The tariff classification of lady's handbags from China. Dear Ms. Cline: In your letter dated April 18, 1991, you requested a tariff classification ruling. You have submitted five samples of lady's handbags. Style numbers 89288, 89541, 89542, 89534 and 88705, all said to be constructed of beads of glass and sequins of plastic. Style #88705 is constructed with an outer surface of wholly covered plastic spangles with beaded trim. It is lined with rayon satin textile materials, and measures approximately 7 1/2" x 5 1/2" with 2" side gussets. The bag features a textile rope- like shoulder strap and closes by means of a top zippered closure. Style #89288 is a handbag constructed with an outer surface wholly covered with glass beads. It is lined with rayon textile materials, and measures approximately 6 1/2" x 5" with 1 1/2" side gussets. The bag features a metal rope-like shoulder strap and closes by means of a metal clasp closure. Your samples are being returned per your request. The applicable subheading for style #88705, the handbag of wholly covered plastic spangles, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags... The duty rate will be 8.2 percent ad valorem. The applicable subheading for style #89288, the handbag of wholly covered glass beads, will be 7018.90.5000, HTS, which provides for glass beads... and articles thereof... other: other. The duty rate will 6.6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the lady's handbags, style numbers 89541, 89542 and 89534. Your request for a classification ruling should include a component breakdown by value showing separate cost of the beads and spangles. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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