CLA-2-96:RR:NC:2:236 C87908
Ms. Susanne Fontana
Fontana International Service Inc.,
P.O. Box 330136
Miami, FL 33133
RE: The tariff classification of a Handbag made from Coconut
Shell from Indonesia
Dear Ms. Fontana:
In your letter dated May 5, 1998, on behalf of your
client Sejati Environmental Trading Company, Inc., you requested
a tariff classification ruling.
The sample submitted is a handbag made from a brown
coconut shell and measures approximately 5" in diameter. The
coconut shell is cut horizontally into halves. Each half has a
hole toward the top through which the ends of a woven textile
cord have been placed and knotted on the inside. The cord, which
measures approximately 62" long and 1/4" in diameter, functions
as a shoulder strap. The two halves are attached by a plastic
zipper which has been glued and tacked around the edges of the
halves to allow for opening and closing. The inside of each half
has been lined with 100 percent cotton woven fabric.
Additionally, one half has a strip of the same fabric
approximately 5" wide, glued close to the zipper, which has been
finished at the top to encase a string. The string draws the
fabric closed to keep any contents of the handbag from falling
out when the handbag is opened. Based on GRI #3(b), it is our determination that this
is a composite good consisting of thread, zipper, cloth and a
coconut shell and that the essential character is imparted by the
coconut shell which has been cut and carved.
The applicable subheading for the Handbag of Coconut
will be 9602.00.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Worked vegetable or mineral
carving material and articles of these materials; molded or
carved articles of wax, of stearin, of natural gums or natural
resins, of modeling pastes, and other molded or carved articles,
not elsewhere specified or included; worked, unhardened gelatin
(except gelatin of heading 3503) and articles of unhardened
gelatin: Other. The rate of duty will be 2.9 percent ad valorem.
Articles classifiable under subheading 9602.00.5000
HTS, which are products of Indonesia, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division