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The tariff classification of a metal studded clutch from China
Issued August 23, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N244936 (August 23, 2013)
Tariff classification
HTS codes: 7326.90.8588
Headings: 7326
Product description
The merchandise concerned is a ladies black metal studded clutch (Style 60297597-7AC). The bag is square shaped and is constructed of aluminum studs over a polyester blend material. The clutch contains a gold frame consisting of iron, an iron drop chain shoulder strap, and a zinc clasp closure. The bag is lined with fabric. The clutch measures approximately 5 inches high by 5 inches wide. You have suggested classification for the metal studded clutch in subheading 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. However, Section XV, Note 7, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the subject clutch handbag that predominates by weight is iron. Therefore, the articles in question are classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel.
CBP rationale
The applicable subheading for the metal studded clutch (Style 60297597-7AC) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other.
Full text
N244936 August 23, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a metal studded clutch from China Dear Ms. Pray: In your letter dated August 7, 2013 you requested a tariff classification ruling. The sample which you have submitted will be returned to you as requested. The merchandise concerned is a ladies black metal studded clutch (Style 60297597-7AC). The bag is square shaped and is constructed of aluminum studs over a polyester blend material. The clutch contains a gold frame consisting of iron, an iron drop chain shoulder strap, and a zinc clasp closure. The bag is lined with fabric. The clutch measures approximately 5 inches high by 5 inches wide. You have suggested classification for the metal studded clutch in subheading 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. However, Section XV, Note 7, states that the classification of composite articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. The metal in the subject clutch handbag that predominates by weight is iron. Therefore, the articles in question are classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the metal studded clutch (Style 60297597-7AC) will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at (646) 733-3018. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division
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