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NY C88540


June 16, 1998

CLA-2-39:RR:NC:TA:341 C88540

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3300

Ms. Ludene Murphree

Gap, Inc.

One Harrison Street

San Francisco, CA 94105

RE: The tariff classification of a plastic beaded handbag from China.

Dear Ms. Murphree:

In your letter dated May 26, 1998, you requested a tariff classification ruling for a plastic beaded handbag.

Item 144141 is a handbag manufactured wholly of strung plastic beads. The strung beads form the actual bag body which has an organza lining and an inner lining of polyester satin. The classification of such goods is according to the composition of the bag body without regard to the lining materials. Style 144141 is considered to be both essential character of the beaded bag body as well as being wholly or mainly covered with such materials. Your sample is being returned as you requested.

The goods of Heading 4202, HTSUSA, which appear after the semicolon in the Heading are limited to the materials cited therein. Plastic beads are not an enumerated material. The plastic beaded handbag is an article of a kind similar to the handbags enumerated in the second half of Heading 4202. However, it cannot be classified in Heading 4202 due to the fact that the bag is of plastic beads.

The applicable subheading for Item 144141, the plastic beaded handbag, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other articles of plastics, beads, bugles and spangles, handbags. The rate of duty will be 6.8 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 Kevin Gorman at 212-466-5893.

Sincerely,


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