The tariff classification of a woven paper handbag from China

N040007 October 29, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Miriam Espinosa Intradeco Apparel, Inc. 9500 NW 108 Avenue Miami, FL 33178 RE: The tariff classification of a woven paper handbag from China Dear Ms. Espinosa: In your letter, which was received in our office on September 30, 2008, you requested a tariff classification ruling. A sample was submitted with your request. The sample is identified as a “straw handbag”, item # 96032 (UPC # 041838960326). The handbag measures approximately 12” wide x 9” high x 4” deep (on the bottom). The outer surface of the bag consists entirely of interwoven folded strips of paper. The interior is lined with fabric and has an inside pocket. Two 6” diameter plastic rings form the handles of the bag. A wooden button and a loop, made of braided folded strips of paper, form the closure. The applicable subheading for the paper “straw” handbag, item # 96032, will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. 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