I87386 I8 Ruling Active

The tariff classification of a handbag from Indonesia

Issued November 13, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3300

Headings: 3926

Product description

Constructed of 100 percent straw, its outer surface is wholly covered with plastic beads and spangles. The bag is unlined and features twin carrying straps. The sample will be returned as requested.

CBP rationale

The applicable subheading for the handbag will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.

Full text

NY I87386 November 13, 2002 CLA-2-42:RR:NC:3:341 I87386 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Claire Hampson Business Development Manager C/o Lucy Locket Ltd. 5 Mill House, Carre Street Seaford, Lincolnshire England NG34 7TW RE: The tariff classification of a handbag from Indonesia Dear Ms. Hampson: In your letter dated October 24th, 2002 you requested a tariff classification ruling. The sample submitted, identified as Item #BA/1285/36/00, the “Lilac Multi Sequin Flower Basket”, is a small handbag measuring approximately 5 ½”W x 6”H x 1 ¾”D. Constructed of 100 percent straw, its outer surface is wholly covered with plastic beads and spangles. The bag is unlined and features twin carrying straps. The sample will be returned as requested. The applicable subheading for the handbag will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…beads, bugles, and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheading 3926.90.3300, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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