CLA-2-45:OT:RR:NC:2:230
Ms. Dionisia Melman
Persifor
9 East 75th Street
Suite 5A
New York, NY 10021
RE: The tariff classification of a cork clutch and a cork tote bag from China
Dear Ms. Melman:
In your letter, received February 8, 2012, you requested a binding tariff classification ruling.
The ruling was requested on a cork clutch and a cork tote bag, style numbers 22008-300 and 22006-802, respectively. Samples of both items were submitted for our review and will be returned to you, as requested.
The cork clutch measures approximately 7 1/4 high by 11 1/2 inches wide. The entire surface of the bag is composed of cork that has been printed with metallic foil in a splatter pattern. The clutch closes by means of a metal zipper on its upper edge and is lined with woven cotton textile. A metal chain with a plastic “tusk” charm functions as the zipper pull.
The cork tote bag measures approximately 16 inches high by 12 ½ inches wide by 4 inches deep. The entire surface of the tote is also composed of cork that has been printed with metallic foil in a splatter pattern. The tote has two one-inch-wide cork handles that are inserted through metal slot-like grommets near the upper edge of the tote’s body. The bag is lined with woven cotton textile and has two interior pockets: a zipper pocket with a tusk pull identical to that on the clutch, and one with a magnetic snap closure. The tote closes by means of a magnetic snap closure.
While bags of these types are provided for within heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS), that heading is limited by the material from which the bag is constructed. Because cork is not one of the named materials, the instant tote and clutch are excluded from classification in heading 4202.
The applicable subheading for both the cork clutch and the cork tote bag will be 4503.90.6000, HTSUS, which provides for Articles of natural cork: Other (than corks and stoppers): Other (than certain enumerated articles). The duty rate will be 14 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,
Thomas J. Russo
Director
National Commodity Specialist Division