The tariff classification of a wooden handbag and bracelet from China.

NY C80549 November 3, 1997 CLA-2-44:RR:NC:SP:230 C80549 CATEGORY: Classification TARIFF NO.: 4421.90.9840; 7117.90.5500; 7117.90.9000 Mr. Kevin Maher C Air Custom House Brokers 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a wooden handbag and bracelet from China. Dear Mr. Maher: In your letter dated October 10, 1997, on behalf of your client, A.D. Sutton & Sons (New York City), you requested a tariff classification ruling. A sample identified as style # 5800 was submitted and is being returned to you as requested. It is a 9" x 8" handbag composed of a dense array of spherical, painted wooden beads which have been strung on plastic filaments. The individual beads measure approximately 1/4" in diameter. In addition to dual carrying handles of the same bead/filament construction, the bag also features a textile fabric lining and a zipper closure at the top. Accompanying the bag is a small article consisting of an elasticized loop of cord upon which have been strung a number of wooden beads of the same type described above. In a telephone conversation, you stated that this item is a bracelet for a child, and is included with the bag as a kind of bonus. The applicable subheading for the handbag will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 4%. The applicable subheading for the bracelet, if valued not over 20 cents per dozen pieces, will be 7117.90.5500, HTS, which provides for other (than certain enumerated) imitation jewelry meeting that value criterion. The rate of duty will be 7.2%. The applicable subheading for the bracelet, if valued over 20 cents per dozen pieces, will be 7117.90.9000, HTS, which provides for other (than certain enumerated) imitation jewelry meeting that value criterion. The rate of duty will be 11%. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division