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NY K81738

January 22, 2004
CLA-2-39:RR:NC:SP:233 K81738


TARIFF NO.: 3926.90.3500

Ms. Claire Stratford
Lucy Locket Limited
Units 2A & 2B, Heckington Business Park
Station Road
Heckington, Lincolnshire
NG34 9NF England

RE: The tariff classification of a Sequin Heart Bag from Indonesia.

Dear Ms. Stratford:

In your letter dated January 6, 2004, you requested a tariff classification ruling.

The submitted sample, “Sequin Heart Bag” Item Code BA/0007/36/00, is a heart shaped purse made of pink polyester satin woven fabric. The article measures approximately 4” in length by 4½” across its widest width by ¾” in depth and is covered entirely with pastel colored plastic sequins. It has a top zipper closure and a 36” shoulder strap made of braided textile. The purse is intended for children aged 3 to 8 years old.

The applicable subheading for the Sequin Heart Bag will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics Other: 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 classifiable under subheading 3926.90.3500, 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 our Web site at www.cbp.gov and 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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