CLA-2-46:OT:RR:NC:2:230
Ms. Judy L. Webb
South Pacific Imports & Designing
2435 Waipuna Road
Lihue, HI 96766
RE: The tariff classification of pandanus handbags from Samoa
Dear Ms. Webb:
In your letter dated January 15, 2009 you requested a tariff classification ruling.
Photographs of the products to be classified were submitted. The products depicted are handbags with button and loop closures. The exterior of the bags consists of interwoven strips of pandanus or pandan (Pandanus odoratissimus) leaves, a member of the screw-pine family. A sample pandanus leaf was submitted. The photographs show small and large rectangular handbags with narrow gussets in a brown tone finish and similar small and large handbags in a white finish. Three of the handbags have long twisted rope-like handles and one has short twisted rope-like handles. You state that the bags are made entirely of pandanus.
The applicable subheading for the pandanus handbags described above will be 4602.19.2920, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Luggage, handbags and flatgoods, whether or not lined: Other (than of willow or of palm leaf): Handbags. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division