CLA-2-46:OT:RR:NC:2:230
Ms. Sandy Pray
JAG Footwear, Accessories, and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a PVC handbag with rattan flap from China
Dear Ms. Pray:
In your letter dated November 23, 2010, you requested a tariff classification ruling.
The ruling was requested on a ladies’ clutch handbag, style AA-0031902AA. A sample of the handbag was submitted for our examination and will be returned to you as requested. The subject sample measures approximately 10.5” (w) x 6.5” (h) x 3” (d). The handbag’s body, including back and gusset, are composed of pebbled-texture polyvinyl chloride (PVC), which has the appearance of leather. The back side of the handbag has an open pocket. The interior of the bag is lined with a woven textile trimmed with PVC, and has one zippered pocket and four open pockets. The handbag closes by means of a flap with a magnetic snap closure. The flap is composed of a textile, which you state to be polyester, overlaid with contrasting, 2mm-wide, painted strips of rattan, woven into a caning pattern. There is a 1.5” x 1.25” silvertone metal logo affixed to the flap’s face. The edges of the flap are trimmed with PVC. The flap is attached at the back of the handbag, and comprises approximately 25 percent of the surface area of the back of the bag. The flap folds over the top of the handbag and covers its entire front surface.
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.
Because the instant handbag is composed of different materials that are prima facie classifiable in different headings (rattan, PVC, textile), GRI 3 is the governing rule. GRI 3 states, in pertinent part:
(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.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. While the PVC gives the instant handbag its structure, it is the rattan caning overlay which imparts its essential character. The rattan is key to the handbag’s visual impact and consumer appeal. As in Headquarters ruling 081224, dated September 26, 1989, it is this visual and tactile element that makes the handbag distinct and attracts customers, and in turn governs classification. The rattan strips covering the handbag’s flap meet the definition of “plaiting materials” set forth 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 handbag will be 4602.12.2500, HTSUS, 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: Of rattan: Luggage, handbags and flatgoods, whether or not lined: Other. The duty rate 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division