OT:RR:CTF:CPMM H284742 RGR
Ms. Judy L. Sucharitakul
Perryman Mojoiner Company
9710 S. La Cienega Blvd.
Inglewood, CA 90301
RE: Revocation of NY N261630 and NY N261223; Tariff classification of handbags from China
Dear Ms. Sucharitakul:
This letter is in reference to two rulings issued by U.S. Customs and Border Protection (“CBP”) concerning the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of handbags from China. Specifically, in New York Ruling Letter (“NY”) N261630, dated March 10, 2015, and NY N261223, dated February 23, 2015, CBP classified raffia handbags in subheading 4602.19.2920, HTSUSA (Annotated). We have reviewed NY N261630 and NY N261223 and found them to be in error. For the reasons set forth below, we are revoking NY N261630 and NY N261223.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 52, No. 39 on September 26, 2018, proposing to revoke NY N261630 and NY N261223, and any treatment accorded to substantially similar transactions. No comments were received in response to this notice.
FACTS:
In NY N261630, CBP described the merchandise as follows:
Style H7273X is described as “Ara Beaded Raffia Tote”. It is constructed with an outer surface of raffia with an imitation gemstone and bead design on the front. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on one side of the interior wall. The bag has a top opening with a magnetic closure and two carrying handles. The bag measures approximately 17½ (W)" x 11 (H) " x 6 " (D).
In NY N261223, CBP described the merchandise as follows:
Style H7264X is described as “Bali Straw Shoulder Bag”. It is a handbag constructed with an outer surface of raffia. The bag is designed and sized to contain the small personal ef fects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket on one side of the interior wall and two open pockets on the other side. The bag has a top opening with a snap closure and one carrying handle. There is a 3½" tassel hanging on the front of the bag. The bag measures approximately 11½" (W) x 8½" (H) x ½" (D).
Style H2769X is described as “Lyric Raffia Bucket.” It is constructed with an outer surface of raffia. It is designed to provide, storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on one side of the interior wall and one zippered pocket on the other. The bag has a top opening with a magnetic closure and one carrying handle. The bag measures approximately 13½" (W) x 13" (H) x 3" (D).
Style H2720X is described as “Joplin Raffia Zip Tote”. It is constructed with an outer surface of raffia. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on one side of the interior wall and one zippered pocket on the other. The bag has a top opening with one zipper closure and two carrying handles. The bag measures approximately 13½" (W) x 9 ¼" (H) x 4" (D).
Style H7276X is described as “Floridabunda Raffia Tote”. It is constructed with an outer surface of raffia. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with zippered pocket and two open pockets on one side of the interior wall and one zippered pocket on the other. The bag has a top opening with a magnetic closure and two carrying handles. The bag measures approximately 14½" (W) x 10½" (H) x 7½" (D).
Style H7274X is described as “Solana Raffia Tote”. It is constructed with an outer surface of raffia. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on one side of the interior wall and one zippered pocket on the other. The bag has a top opening with a magnetic closure and two carrying handles. The bag measure approximately 15½" (W) x 12" (H) x 5½" (D).
ISSUE:
Whether the subject handbags are classified in subheading 4602.19.2920, HTSUSA, as luggage, handbags or flatgoods not of willow or palm leaf, or in subheading 4602.19.2500, HTSUSA, as luggage, handbags or flatgoods of palm leaf
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The following provisions of the HTSUS are under consideration:
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah:
Of vegetable materials:
4602.19 Other:
Luggage, handbags and flatgoods, whether or not lined:
4602.19.2200 Of willow:
Of palm leaf:
4602.19.2300 Articles of a kind normally
carried in the pocket or in the handbag:
4602.19.2500 Other.
4602.19.29 Other
4602.19.2920 Handbags.
* * * *
Heading 4602 provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah.” There is no dispute that the handbags in NY N261630 and NY N261223 are classified therein. The issue arises at the eight-digit subheading level.
As described in NY N261630 and NY N261223, the subject handbags are made of raffia. According to the Merriam-Webster Online Dictionary, raffia is “the fiber of the raffia palm used especially as cord for tying and weaving.” See https://www.merriam-webster.com/dictionary/raffia (last visited April 23, 2018). The Oxford English Dictionary defines raffia as “a palm of the large-leaved tropical genus Rapha, esp. one of those whose young leaves yield the fibre known as raffia.” See https://www.oed.com (last visited Apr. 23, 2018). Thus, raffia is, in fact, a palm. As the subject raffia handbags (of palm leaf) were classified in subheading 4602.19.2920, HTSUSA, which covers handbags of vegetable materials that are not palm leaf or willow, we find that they were improperly classified.
Because the subject handbags are made of raffia, a type of palm leaf, they are properly classified in subheading 4602.19.2500, HTSUSA, as “luggage, handbags and flatgoods, whether or not lined: of palm leaf.” This classification is in line with many of our previous rulings where we classified raffia handbags as handbags of palm leaf. See, e.g., NY N092447, dated February 10, 2010; NY N090788, dated February 8, 2010; NY N019188, dated November 29, 2007; NY L86037, dated July 18, 2005; NY K80823, dated December 29, 2003; NY G85714, dated January 24, 2001; NY G83517, dated November 9, 2000; NY F80776, dated January 6, 2000; NY D86063, dated January 13, 1999; and NY C80557, dated November 6, 1997.
Based on the foregoing, we find that the subject raffia handbags in NY N261630 and NY N261223 are properly classified in subheading 4602.19.2500, HTSUSA, as “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Luggage, handbags and flatgoods, whether or not lined: Of palm leaf: Other.”
HOLDING:
By application of GRI 1, the subject handbags are classified in heading 4602, HTSUS, specifically under subheading 4602.19.2500, HTSUSA, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Luggage, handbags and flatgoods, whether or not lined: Of palm leaf: Other.” The 2018 column one, general rate of duty is 18% ad valorem.
EFFECT ON OTHER RULINGS:
NY N261630, dated March 10, 2015, and NY N261223, dated February 23, 2015, are revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division