The tariff classification of a cornhusk bag from China

NY K81220 December 15, 2003 CLA-2-46:RR:NC:2:230 K81220 CATEGORY: Classification TARIFF NO.: 4602.10.2940 Ms. Alla Kramnick Funrise Toy Corporation 6115 Variel Ave. Woodland Hills, CA 91367-3727 RE: The tariff classification of a cornhusk bag from China Dear Ms. Kramnick: In your letter dated November 6, 2003 you requested a tariff classification ruling. The ruling was requested on your Play ‘N Pretty Bag, item # 31732 (Style A). A sample of the product was submitted. It consists of a rectangular bag measuring approximately 5-3/4” high by 7-1/2” wide by 2-1/2” deep. The bag is made of horizontal bundles of cornhusk strips placed side by side and bound with twisted paper strips. The middle of the bag is decorated with vertical rows of painted wooden beads. The bag has two handles made of several plaits of twisted paper and covered with clear plastic tubes. The bag has no lining, pockets or closures. It is made essentially of the plaited cornhusk. You suggested classification under heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain handbags and other containers specified in the heading. However, articles of plaiting materials are excluded from chapter 42, according to Chapter Note 2 (B) of chapter 42, HTSUS. The applicable subheading for the Play ‘N Pretty cornhusk bag, item # 31732, will be 4602.10.2940, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; of vegetable materials; luggage, handbags and flatgoods, whether or not lined, other. The rate of duty will be 5.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division