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NY L81695

January 18, 2005

CLA-2-39:RR:NC:SP:233 L81695


TARIFF NO.: 3926.90.3500; 7018.90.5000

Mr. Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Boulevard
Suite 306
Jamaica, NY 11434

RE: The tariff classification of coin purses from India.

Dear Mr. Siegal:

In your letter dated December 30, 2004, on behalf of Barganza Inc., you requested a tariff classification ruling.

The submitted samples are coin purses, styles 62-4161 and 62-4200. Style 62-4161is covered entirely with plastic sequins. Style 62-4200 is covered partly with glass beads, and partly with plastic sequins. Each purse measures approximately 3” x 3” and has a metal facile frame/closure.

Your samples are being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note IX to GRI 3(b) describes composite goods as those in which the components are attached to each other to form a practically inseparable whole as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration in determining their classification. In the case of style 62-4200, no single component imparts the essential character, and the composite glass beads/plastic sequins coin purse will be classified in accordance with GRI 3(c).

The applicable subheading for the coin purse, style 62-4161, 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.

The applicable subheading for the coin purse, style 62-4200, will be 7018.90.5000, HTS, which provides for Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof Other: Other.” The rate of duty will be 6.6% ad valorem.

Articles classifiable under subheadings 3926.90.3500 and 7018.90.5000, HTS, which are products of India 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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