CLA-2 R:C:T 957758 ch
Ms. Jane Vergona
Total Port Clearance
10 Fifth Street
Valley Stream, New York 11581
Re: Modification of DD 802183; tariff classification of a
handbag, with outer surface of paper yarn.
Dear Ms. Vergona:
In District Ruling (DD) 802183, dated October 11, 1994, you
were advised that a ladies handbag with an outer surface of
twisted paper yarns was classifiable in subheading 4202.22.6000,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for handbags, with outer surface of vegetable fibers and
not of pile or tufted construction. We have had occasion to
review DD 802183 and find that the classification of the handbag
in subheading 4202.22.6000, HTSUS, is partially in error.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
DD 802183 was published May 17, 1995, in the Customs Bulletin,
Volume 29, Number 20.
FACTS:
In DD 802183, the merchandise was described as follows:
The sample submitted with your request, Style 8015/8016 is a
ladies handbag with an outer surface of twisted paper yarns.
The bag measures approximately 10 x 9 inches with a non-detachable shoulder strap. It is fabric lined with a
zippered interior compartment.
ISSUE:
Whether the handbag with outer surface of twisted paper
yarns is classifiable in subheading 4202.22.6000, HTSUS, which
provides for certain handbags, with outer surface of vegetable
fibers and not of pile or tufted construction; or subheading
4202.22.8060, HTSUS, which provides for handbags, with outer
surface of other textile materials?
LAW AND ANALYSIS:
Subheading 4202.22, HTSUS, provides in part for handbags,
with outer surface of textile materials. At the eight-digit
classification level, handbags are further segregated according
to the material composition of their outer surface. The instant
handbag possesses an outer surface of paper yarns. In DD 802183,
the paper yarns were classified as vegetable fibers of subheading
4202.22.6000, HTSUS.
Section XI, HTSUS, encompasses textiles and textile
articles. Within Section XI, the classification of paper yarns
is governed by heading 5308, HTSUS, which provides for "yarn of
other vegetable fibers; paper yarns." The Explanatory Note to
heading 5308, at page 747, delineates the scope of the heading:
(A) Yarn of other vegetable textile fibres.
This group covers yarns, whether single or multiple
(folded), obtained by spinning the fibres of true hemp of
heading 53.02, of the vegetable textile fibres of heading
53.04 or 53.05, or of the vegetable fibres not classified in
Section XI (in particular those of Chapter 14, e.g. kapok or
istle).
* * *
(B) Paper yarn.
This group covers yarns, whether single or multiple
(folded), of paper.
* * *
Single yarns are obtained by twisting or rolling lengthwise
strips of moist paper (sometimes coated); multiple (folded)
yarns are obtained by doubling two or more single yarns.
The placement of the semi-colon in heading 5308 between the terms
"yarns of other vegetable textile fibers" and "paper yarn," as
well as the scope of the heading as set forth in the applicable
Explanatory Note, indicate that paper yarn is a group of textile
material distinct from yarns of vegetable textile fibers. For
this reason, the instant handbag is not classifiable in
subheading 4202.22.6000, HTSUS.
Subheading 4202.22 does not possess an eight-digit breakout
dedicated specifically to handbags with an outer surface of paper
yarns. Consequently, classification devolves to subheading
4202.22.8060, HTSUS, which provides for handbags, with outer
surface of other textile materials.
HOLDING:
DD 802183 is hereby modified. The subject merchandise is
classifiable under subheading 4202.22.8060, HTSUS, which provides
for handbags, whether or not with shoulder strap, including those
without handle: with outer surface of textile materials: other:
other, other, other. The applicable rate of duty is 19.8 percent
ad valorem. The textile category is 871.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decision pursuant to section 625 does
not constitute a change of practice of position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division