CBP Ruling C80557 — The tariff classification of a woven raffia bag from the Philippines.

Tariff classification

Headings: 4602

Product description

A sample described as a tote bag (style # DC331BR) which your company is making in the Philippines for a client, The Gap, Inc., was submitted and will be retained for reference. It is an open bag with a center button/loop closure and two long handles. The body of the bag is about 9 1/2" high, and has a flat, rectangular base measuring 5 1/2" x 12 1/2". Its shell is composed of woven narrow strips of vegetable material said to be raffia straw. The shell is lined with cotton textile fabric incorporating a sewn-in pocket. The bag's handles appear to be woven from wider strips of the same vegetable material used for the body. Although you identify this product as a "tote bag," we note that it has features common to handbags, such as its closure, lining, and interior pocket.

CBP rationale

The applicable subheading for the style DC331BR raffia bag will be 4602.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for luggage, handbags and flatgoods, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: other than articles of a kind normally carried in the pocket or in the handbag.

Full text

NY C80557 November 6, 1997 CLA-2-46:RR:NC:SP:230 C80557 CATEGORY: Classification TARIFF NO.: 4602.10.2500 Ms. Karen Takasaki G. Hensler & Co. 539 Bryant Street San Francisco, CA 94107 RE: The tariff classification of a woven raffia bag from the Philippines. Dear Ms. Takasaki: In your letter dated October 14, 1997, you requested a tariff classification ruling. A sample described as a tote bag (style # DC331BR) which your company is making in the Philippines for a client, The Gap, Inc., was submitted and will be retained for reference. It is an open bag with a center button/loop closure and two long handles. The body of the bag is about 9 1/2" high, and has a flat, rectangular base measuring 5 1/2" x 12 1/2". Its shell is composed of woven narrow strips of vegetable material said to be raffia straw. The shell is lined with cotton textile fabric incorporating a sewn-in pocket. The bag's handles appear to be woven from wider strips of the same vegetable material used for the body. Although you identify this product as a "tote bag," we note that it has features common to handbags, such as its closure, lining, and interior pocket. The applicable subheading for the style DC331BR raffia bag will be 4602.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for luggage, handbags and flatgoods, whether or not lined, of vegetable plaiting materials: 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%. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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