CLA-2-46:OT:RR:NC:N4:434
Hongchun He
EBAB
Tianhe Road 11
Guangzhou 510000
CHINA
RE: The tariff classification of rattan handbags from China
Dear Mr. He:
In your letter dated January 14, 2022, you requested tariff classification ruling. Photos and a description of the handbag were provided for our review.
The article under consideration is a handbag with two round sides, measuring approximately 12” in diameter. The outer surface is made up of flexible woven rattan strips forming concentric circles out from the middle point. The bag features leather trim pieces including a top closure and long shoulder strap.
Chapter Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), defines “plaiting materials” as “materials in a state or form suitable for plaiting, interlacing or similar processes” and specifically lists rattan as one of those potential materials. The rattan strips making up the exterior surface of the handbag under consideration meet this definition of plaiting materials, and therefore the bag is classifiable in chapter 46, HTSUS.
The applicable subheading for the woven rattan handbag will be 4602.12.2500, HTSUS, which provides for rattan “Luggage, handbags and flatgoods, whether or not lined: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4602.12.2500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4602.12.2500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
In your submission you also requested a country of origin determination. However, no information regarding the raw materials or manufacturing operations were provided. Attempts to acquire the needed information by email were unsuccessful. Therefore, this office is unable to issue a country of origin determination to verify your stated claim of China. If you wish to obtain a country of origin ruling, please resubmit the request with complete information regarding the raw materials and manufacturing operations.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division