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NY 890299

September 30, 1993

CLA-2-42:S:N:N6:341 890299


TARIFF NO.: 3926.90.3300

Mr. Joel K. Simon
Serko & Simon
Counsellors at Law
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of lady's evening bags from China.

Dear Mr. Simon:

In your letter dated September 13, 1993, on behalf of Sarne Corporation, you requested a tariff classification ruling for lady's evening bags.

The samples submitted, item numbers DKE-067 and DKE-069, are lady's evening bags composed of an outer surface almost wholly covered with plastic spangles. Item DKE-067 is heart-shape in design and measures approximately 5" x 4 1/2" x 1 1/2". It is secured by means of a top zipper closure. Item DKE-069 measures approximately 6 1/2" x 6 1/2" x 3", and it is secured by means of a drawstring closure. Both items are designed with a double row of small beads around the outer edges, and textile braided shoulder straps. Your samples are being returned as you requested.

The applicable subheading for Items DKE-067 and DKE-069, the lady's evening bags almost wholly covered with plastic spangles, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides for Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags. The duty rate will be 8.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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