The tariff classification of a Handbag made from Coconut Shell from Indonesia

NY C87908 June 12, 1998 CLA-2-96:RR:NC:2:236 C87908 CATEGORY: Classification TARIFF NO.: 9602.00.5000 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