CLA-2-42:OT:RR:NC:N4:441
Gary L. Graff
George R. Tuttle
One Embarcadero Center, Suite 730
San Francisco, CA 94111
RE: The tariff classification of handbags and travel bags from China
Dear Mr. Tuttle:
In your letter dated December 1, 2010, you requested a tariff classification ruling on behalf of your client, Dorfman-Pacific, Inc. Your samples will be returned to you.
Style BA2082-Lime is a handbag constructed with an outer surface of twisted paper yarns. It is designed and sized to contain the small personal effects normally carried on a daily basis. The interior of the bag is textile-lined and features a zippered pocket on one sidewall and two open pockets on the other. It secures with a zipper closure at the top. The bag has two circular carrying handles comprised of different colored plastic beads. It measures approximately 10” (W) x 8” (H) x 3” (D).
Style BA2210-BRN is a backpack constructed with an outer surface of twisted paper yarns. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. At the top of the bag, there is a loop for hanging. The backpack has a textile-lined interior compartment with a zippered pocket on the sidewall. The pack has a flap and secures with both a magnetic and drawstring closure. The approximate measurement is 13.5” (W) x 12” (H).
Style VAHBA2362-ASST is a handbag constructed with an outer surface of twisted paper yarns. It is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined interior compartment with a zippered pocket and two open pockets on the sidewalls. It has a snap closure and two decorative shoulder straps for carrying. The handbag measures approximately 12” (W) x 11” (H) x 5” (D).
Style BAG427-TURQ is a tote bag constructed of twisted paper yarns. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, or personal effects during travel. The bag has a textile-lined storage compartment with an open pocket on the sidewall. It secures with a nylon zipper closure and has two circular carrying handles. The tote bag measures approximately 22” (W) across the top x 14” (H) x 8” (D).
In your letter, you make several suggestions as to the classification for the styles mentioned above. You first suggest classification under 4602.90.0000, 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: other (than of vegetable materials). All styles mentioned above are composed of twisted paper yarns, not plaiting material of Chapter 46. Section XI, HTSUS, covers textiles and textile articles. Pursuant to Section XI, the classification of paper yarns is governed by Heading 5308, which expressly provides for, inter alia, paper yarn. The Explanatory Note to Heading 5308 explains that paper yarn is obtained by twisting or rolling lengthwise strips of moist paper. As such, for tariff purposes, the articles mentioned above are considered to be constructed of textile materials.
You also suggest classification under 4602.19.1800, HTSUS, and 4602.19.2920, 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): other baskets and bags, whether or not lined: Other (than of willow or palm leaf): other (than wickerwork). All styles are constructed of paper yarns which are not considered to be a vegetable fiber. Lastly, you suggest classification under 4202.22.4040, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, wholly or in part of braid, other, other. However, these styles are not in part of braid.
Style BAG480-GRAF is a travel bag measuring 20 inches across its top, 10 inches high, and 10.5 inches across its base. The outer surface is constructed of interwoven, 2mm to 3mm wide, folded paper strips which are printed in a brown, giraffe-skin design. The bag has two faux leather handles, and the upper edge of the bag is bound in trim of the same faux leather. The interior of the bag is lined with a woven textile and has a zippered pocket. The bag closes by means of a zipper attached to the textile lining.
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, Harmonized Tariff Schedule of the United States (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 style BA2082 and VAHBA2362-ASST will be 4202.22.8070, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of paper yarn. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for style BA2210-BRN and BAG427-TURQ will be 4202.92.3005, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of paper yarn. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for style BAG480-GRAF 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division