CLA-2-46:OT:RR:NC:2:230
Mr. Allan Liwanag
Hatid Pinoy
6510 People Street
Fayetteville, NC 28304
RE: The tariff classification of handbags from Philippines
Dear Mr. Liwanag:
In your letter dated December 8, 2009, you requested a tariff classification ruling.
You requested a ruling on four Buntal Handbags made in the Philippines. The four styles are HP-0006 Buntal Handbag (Large), HP-0004 Buntal Handbag (Medium), HP-0002 Buntal Handbag (Small) and HP-0007 Buntal Handbag (Fan Shape w/MOP). Samples of the four handbags were submitted and will be returned to you as requested.
The Buntal Handbags are made from buntal fibers which are fibers derived from the buri palm tree. The handbags consist of three styles with short handles and one style with a long shoulder strap. The exterior of the four bags are covered with narrow strips of natural, unspun buntal fibers and the interior of the bags have a polyester fabric lining. The construction and the composition of the handbags meet the definition of “plaiting material” as stated in Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States. You state in your letter that the bags come in different colors and that the handle may be either black or brown.
Style HP-0006 Buntal Handbag (Large) is a natural color handbag which measures approximately 12.5” (l) x 4.5” (w) x 8.5” (h). The front and back panels of the handbag are made of narrow strips of unspun fibers interwoven together in a decorative pattern. The shape is molded using cardboard for support. The front and back panels are held together with metal wires on the bottom of the bag. Style HP-0006 has a synthetic tab, magnetic snap closure, and two short synthetic, leather-look handles which measure approximately 7 inches long. The interior has a polyester fabric lining with two open pockets on the sides. The handbag has four metal feet for support.
Style HP-0004 Buntal Handbag (Medium) is a two tone handbag which measures approximately 9.5” (l) x 4.75 (w) x 6.5 (h). The front and back panels of the handbag are made of narrow strips of unspun fibers interwoven together in a decorative pattern. The shape is molded using cardboard for support. The front and back panels are held together by metal wires on the bottom of the bag. Style HP-0004 has a synthetic tab, magnetic snap closure, and two short synthetic, leather-look handles which measure approximately 7 inches long. The interior has a polyester fabric lining with two open pockets on the sides. The handbag has four metal feet for support.
Style HP-0007 Buntal Handbag (Fan Shape w/MOP) is a pleated fan shape handbag with a circular Mother- of-Pearl (MOP) decoration attached on one side. The fan shape handbag is constructed of vertical strands of unspun fibers which are glued together and stitched horizontally with thread. The interior has a polyester fabric lining and an open pocket on one side. The pleated style purse has a top zip closure and oval shaped wooden-look handles that measure approximately 4 ½” high.
Style HP-0002 Buntal Handbag (Small) is a multi-color clutch which measures approximately 6” (w) x 1 ¾” (d) x 2 ¾” (h). The exterior of the handbag is made of narrow strips of unspun fibers interwoven together in a decorative pattern. Style HP-0002 has a magnetic snap and tab closure which is attached with metal hardware. The interior has a polyester fabric lining. The handbag has a synthetic yarn shoulder strap.
The applicable subheading for the Buntal Handbags will be 4602.19.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for luggage, handbags and flatgoods, whether or not lined, of palm leaf. The rate of duty will be 18 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