B88747 B8 Ruling Active

The tariff classification of an acrylic evening bag from China.

Issued August 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The evening bag is molded from acrylic resin and is lined with textile fabric. It incorporates a removable metal chain link shoulder strap, metal hardware, and a metal clasp decorated with crystals. The essential character is imparted by the molded plastic body of the handbag. The bag is in the shape of an elongated hexagon, and measures approximately 6 inches by 4 1/2 inches by 2 3/4 inches at its greatest dimensions. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the acrylic evening bag will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY B88747 August 21, 1997 CLA-2-39:RR:NC:SP:221 B88747 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Brenda Tostenson Inge Christopher Indolink Corp. 1281 Andersen Drive, Suite A-C San Rafael, CA 94901 RE: The tariff classification of an acrylic evening bag from China. Dear Ms. Tostenson: In your letter dated August 11, 1997, you requested a tariff classification ruling. The evening bag is molded from acrylic resin and is lined with textile fabric. It incorporates a removable metal chain link shoulder strap, metal hardware, and a metal clasp decorated with crystals. The essential character is imparted by the molded plastic body of the handbag. The bag is in the shape of an elongated hexagon, and measures approximately 6 inches by 4 1/2 inches by 2 3/4 inches at its greatest dimensions. The sample is being returned as you requested. The applicable subheading for the acrylic evening bag will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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