J88169 J8 Ruling Active

The tariff classification of a sequin coin purse from China.

Issued August 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.3500

Headings: 3926

Product description

The submitted sample, identified as “Sequin Coin Purse”, is a carrot-shaped purse which measures approximately 4”W x 7 ½” H. The item is constructed of man-made textile fabric. The front of the purse is covered with plastic sequins and the back has a horizontal zipper. A woven shoulder cord is attached to the top.

CBP rationale

The applicable subheading for the sequin coin purse will be 3926.90.3500, 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: Other.

Full text

NY J88169 August 29, 2003 CLA-2-39:RR:NC:SP:233 J88169 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Ms. Elsa Wong G T Plus Limited 4/F Kowloon Centre 29-43 Ashley Road Tsimshatsui, Hong Kong RE: The tariff classification of a sequin coin purse from China. Dear Ms. Wong: In your letter dated August 22, 2003, you requested a tariff classification ruling. The submitted sample, identified as “Sequin Coin Purse”, is a carrot-shaped purse which measures approximately 4”W x 7 ½” H. The item is constructed of man-made textile fabric. The front of the purse is covered with plastic sequins and the back has a horizontal zipper. A woven shoulder cord is attached to the top. The applicable subheading for the sequin coin purse will be 3926.90.3500, 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: Other.” The rate of duty will be 6.5% ad valorem. Articles classified in 3926.90.3500, HTS are not subject to quota restraints or visa requirements. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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