The tariff classification of a glass beaded handbag from India

NY G80208 August 9, 2000 CLA-2-70:RR:NC:2:226 G80208 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a glass beaded handbag from India Dear Ms. Bonace: In your letter dated July 26, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as item #12734, is a lady’s handbag that features a fully glass beaded front side, a textile back, and two textile handles with glass beads sewn on the exterior surface. The beads on the front side depict a butterfly and flower motif. The article has a cotton lining and measures approximately six inches in height by five inches in width. In your presentation, you suggest that the handbag should be classified under subheading 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, other, of man-made fibers. Neither the textile material nor the glass beaded material imparts the essential character to the handbag. The handbag therefore will be classified based on GRI 3(c), which states that classification is based upon the provision which occurs last in numerical order among those which equally consider merit. As such, the handbag is classifiable under heading 7018, HTS. The applicable subheading for the glass beaded handbag will be 7018,90.5000, HTS, which provides for glass beads… and articles thereof… other: other. The rate of duty will be 6.6 percent ad valorem. Articles classifiable under subheading 7018.90.5000, HTS, which are products of India may be entitled to a duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” then search for the term “GSP”. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division