CBP Ruling A86049 — The tariff classification of a handbag from China.

Tariff classification

Headings: 4602

Product description

It is a lady's handbag having a rigid body composed of interwoven rattan rods, all of which are individually sheathed in clear plastic monofilaments (tubes). The rattan rods are each roughly 1.4 mm in cross-section diameter, and the plastic tubes encasing them have a wall thickness of approximately 0.28 mm. The body of the bag, which measures about 5 1/2" x 4" on top and tapers down to about 2 1/2" x 4" at the base, is 5 1/2" high. It is lined with textile fabric and incorporates a zippered interior pocket. It also features a leather shoulder strap, a flip-open lid and a drop-lock closure at the front. With regard to the essential character of this article, we find that the rattan rods, as opposed to their plastic monofilament coverings, provide the bag with its structural integrity and appearance. Accordingly,

CBP rationale

the applicable subheading for the style 8418 handbag will be 4602.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for luggage, handbags and flatgoods of vegetable plaiting materials, whether or not lined: of rattan or of palm leaf: other than articles of a kind normally carried in the pocket or in the handbag.

Full text

NY A86049 August 27, 1996 CLA-2-46:RR:NC:GI:230 A86049 CATEGORY: Classification TARIFF NO.: 4602.10.2500 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a handbag from China. Dear Ms. Cheung: In your letter dated August 5, 1996, you requested a tariff classification ruling. A sample identified as style 8418 was submitted and is being returned to you as requested. It is a lady's handbag having a rigid body composed of interwoven rattan rods, all of which are individually sheathed in clear plastic monofilaments (tubes). The rattan rods are each roughly 1.4 mm in cross-section diameter, and the plastic tubes encasing them have a wall thickness of approximately 0.28 mm. The body of the bag, which measures about 5 1/2" x 4" on top and tapers down to about 2 1/2" x 4" at the base, is 5 1/2" high. It is lined with textile fabric and incorporates a zippered interior pocket. It also features a leather shoulder strap, a flip-open lid and a drop-lock closure at the front. With regard to the essential character of this article, we find that the rattan rods, as opposed to their plastic monofilament coverings, provide the bag with its structural integrity and appearance. Accordingly, the applicable subheading for the style 8418 handbag will be 4602.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for luggage, handbags and flatgoods of vegetable plaiting materials, whether or not lined: of rattan or of palm leaf: other than articles of a kind normally carried in the pocket or in the handbag. The rate of duty will be 18%. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. 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 Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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