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NY G82011

October 5, 2000

CLA-2-76:RR:NC:N1:113 G82011


TARIFF NO.: 7616.99.5090

Mr. Alan Woodruff
NY & Co, Lerner New York
460 West 33rd Street
New York, NY 10001

RE: The tariff classification of an aluminum handbag from Korea

Dear Mr. Woodruff:

In your letter dated September 6, 2000, you requested a tariff classification ruling.

The sample you provided is an Aluminum Sequin Handbag, style 0705. The bag’s exterior is covered in small, linked aluminum sequins and the bag has a handle of brass chain. Section XV, Note 7, HTS, provides that “articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.”

For purposes of this ruling, we assume that the aluminum covering predominates by weight over the brass handle.

The applicable subheading for the handbag will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other, other, other. The rate of duty will be 2.5 percent ad valorem.

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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