The tariff classification of a woven handbag made of folded paper strips and decorated with sequins from China

NY L88749 December 8, 2005 CLA-2-46:RR:NC:2:230 L88749 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Tamara K. Bryant Accessory Design Group 3631 W. Davis, Ste. A Dallas, TX 75211 RE: The tariff classification of a woven handbag made of folded paper strips and decorated with sequins from China Dear Ms. Bryant: In your letter dated November 8, 2005 you requested a tariff classification ruling. The ruling was requested on a product identified as the “Paper Handbag w/Sequin Trim”, item # MB13838. A sample of the product was submitted. The sample is a shoulder sling bag approximately 16” wide x 12” long x 4” deep. The bag is made of folded paper strips woven together in a crochet style. The front of the bag is crocheted in an open weave flower pattern and is decorated with sequins. The inside of the bag is lined with polyester/cotton fabric. The lining includes a zippered pocket and an open cell phone pocket. The bag has a button closure and a shoulder strap, both also made of folded paper strips. The applicable subheading for the woven paper strip handbag, item # MB13838, will be 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made from plaiting materials, other. The rate of duty will be 3.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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