CLA-2-46:OT:RR:NC:2:230
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, New York 10106
RE: The tariff classification of a plaited handbag from China
Dear Mr. Zelman:
In your letter dated August 11, 2010, you requested a tariff classification ruling.
The ruling was requested on a ladies’ clutch handbag, style 40262. A sample of the handbag was submitted for our examination and will be returned to you as requested. The subject sample is a clutch handbag measuring approximately 11” (w) x 1” (d) x 6” (h). You state in your letter that the exterior surface of the handbag is composed of woven, folded paper trimmed with leather. You also state that the woven paper, which measures 3/16” wide (presumably in the unfolded state), comprises over 50 percent of the exterior surface area. The interior of the handbag is fully lined with a printed, woven textile fabric, and features one inner pocket with a zipper closure and leather trim. There are two pockets with magnetic snap closures on the exterior of the bag. The main compartment of the handbag closes by means of a flap with a metal twist lock closure. The closure includes a metal plate bearing a designer trademark; you indicate that your client is a licensee.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. GRI 2 is not applicable to the handbag.
Because the bag is composed of both woven paper and leather, GRI 3 is the governing rule. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall
be preferred to headings providing a more general description.
However, when two or more headings each refer to part only of
the materials or substances contained in mixed or composite goods
or to part only of the items in a set put up for retail sale, those
headings are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or precise
description of the goods. (b) Mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component which
gives them their essential character, insofar as this criterion is applicable.
The essential character of the subject handbag is imparted by the interwoven strips of paper. These strips not only comprise the greatest surface area of the bag, but also are key to the bag’s visual impact. The interwoven strips of folded paper that compose the bag’s outer surface meet the definition of “plaiting materials” described in Chapter Note 1 of Chapter 46, HTSUS, which states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The applicable subheading for the plaited handbag therefore will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division