CLA-2 RR:TC:TE 959877 DHS
RE: Tariff classification of a shopper tote bag from China;
Article of plaiting materials; Revocation of NY A85922
Mr. Luke Mo
East Channel Inc.
72 Barnard Road
Paramus, New Jersey 07652
Dear Mr. Mo:
This is in reference to New York Ruling (NY) A85922, dated
August 8, 1996, regarding a crocheted paper tote bag (lined with
textile fabric). We have had occasion to review NY A85922 and a
sample of the paper material from which the article is made and
find that the classification of the handbag in subheading
4202'.92.3205, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), is in error.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), 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),
notice of the proposed revocation of NY A85922 was published on
May 28, 1997, in the Customs Bulletin, Volume 31, Number 22.
FACTS:
The merchandise in issue is a sling type shopper tote
manufactured with an exterior surface of crocheted paper and a
textile inner lining. The tote measures approximately 16~ inches
x 15 inches with an oval base.
In NY A85922, our New York office referred to the material
used to make the tote as paper yarn. Therefore, the merchandise
was classified in subheading 4202.92.3205, HTSUSA, which provides
for certain bags having an outer surface of textile materials
of paper yarn. We assume that the sample supplied to Customs is
representative of the goods initially ruled on.
ISSUE:
What is the tariff classification of the subject bag?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Where goods cannot be classified solely on the basis of GRI 1,
the remaining GRIs will be applied, in the order of their
appearance. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System which are the official
interpretation of the nomenclature at the international level
provide further guidance in determining the scope of each
provision.
The two provisions in issue are subheading 4202.92.0305,
HTSUSA, and subheading 4602.90.0000, HTSUSA.
Subheading 4202.92.0305, HTSUSA, in pertinent part provides
for handbags, shopping bags .... : of outer surface of textile
materials: travel, sports and similar bags: with outer surface of
textile materials, other, of paper yarn.
The classification of paper yarns is governed by heading
5309, HTSUS, which provides for "yarn of other vegetable fibers;
paper yarns." The EN to heading 5308, HTSUS, specifies that
single paper yarns are obtained by twisting or rolling lengthwise
strips of moist paper and that strips of paper simply folded one
or more times lengthwise are not yarns. The instant strips of
paper used to make the bag in issue appear to be merely folded
lengthwise and are neither twisted or rolled into paper yarn. We
believe that any twists evident in the finished bags surface were
created during the crocheting process.
Subheading 4602.90.0000, HTSUSA, provides for basketwork,
wickerwork and other articles, made directly to shape from
plaiting materials...: other than of vegetable materials.
Note 1 to Chapter 46, HTSUSA, defines "plaiting materials"
as:
... materials in a state or form suitable for plaiting,
interlacing or similar processes; it includes straw, osier
or willow, bamboos, rushes, reeds, strips of wood, strips of
other vegetable material (for example, raffia, narrow leaves
or strips cut from broad leaves) or bark, unspun natural
textile fibers, monofilament and strip and the like of
plastics and strips of paper, but not strips of leather ....
The EN to heading 4602, HTSUS, specifically names handbags,
shopping bags and the like as an article covered by this heading.
Therefore, since the totebags in issue are made up of plaiting
materials provided for in Chapter 46, they are classified in that
chapter.
HOLDING:
The tote bag in issue is classified in subheading
4602.90.0000, HTSUSA, which provides for basketwork, wickerwork
and other articles, made directly to shape from plaiting
materials...: other than of vegetable materials. They are
dutiable at 4.2 percent ad valorem.
NY A85922, dated August 8, 1996, is revoked.
In accordance with 19 U.S.C. 1625(c) (1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division