The tariff classification of a rattan and canvas bag from China

NY L85161 June 2, 2005 CLA-2-46:RR:NC:2:230 L85161 CATEGORY: Classification TARIFF NO.: 4602.10.2500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a rattan and canvas bag from China Dear Mr. Crago: In your letter dated May 18, 2005 you requested a tariff classification ruling. The ruling was requested on a rattan and canvas bag, identified as a “Rattan and Canvas Basket”, item # C008KA00328. A sample of the product was submitted, which will be returned to you as you requested. The sample is a handbag made of rattan and fabric. The handles, sides and bottom of the bag are made of rattan. The two handles consist of thick (about 1 cm in diameter) rattan rods that continue on as the side and bottom frames of the bag. The sides and bottom are filled in with interwoven rattan rods (about 2 mm in diameter). The front and back panels of the bag consist of cotton canvas. The inside of the bag is lined with cotton canvas and it has a hook and loop closure. The bag is approximately 8-7/8” wide x 3-1/2” deep x 5-1/2” high (11-1/2” high including the handles). The two handles and side frames taper together towards the top, which gives the bag a sleek appearance. You state that after importation the bag will be used by your customers to create a gift bath set. Nevertheless, the product is by its design, shape and construction, a type of handbag. The subject handbag is composed of two materials, rattan and cotton canvas. Both the rattan and the canvas are equally important in making this style handbag. Consequently, the subject handbag will be classified based on General Rule of Interpretation 3 (c), which directs that goods, for which an essential character cannot be determined, be classified according to the heading, among those equally meriting consideration, that appears last in the tariff. The heading for handbags of rattan (4602) appears last, after the heading for handbags of cotton (4202). The applicable subheading for the rattan and canvas bag, item # C008KA00328, will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made from plaiting materials: luggage, handbags and flatgoods, whether or not lined; of rattan or of palm leaf, other. The rate of duty will be 18 percent ad valorem. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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