The tariff classification of a wheat straw bag and a woven paper strip handbag from China

N054329 April 6, 2009 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.2940; 4602.90.0000 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad St. Philadelphia, PA 19112-1404 RE: The tariff classification of a wheat straw bag and a woven paper strip handbag from China Dear Ms. Fox: In your letter dated March 9, 2009, on behalf of your client, Ann Taylor Inc., you requested a tariff classification ruling. The ruling was requested on two styles of ladies’ bags. Samples of the bags were submitted, which will be returned to you as you requested. Style # 151720 is a tote bag with an open interior, measuring approximately 16” long x 12” high x 6-1/2” deep. It is constructed of interwoven braids of natural wheat straw. The interior is lined with a textile fabric that is sewn with open and zippered pockets on the sides. The bag has two handles and a tie closure made of brown vinyl. Style # 151719 is a clutch style handbag, measuring approximately 12” long x 5” high x 1 ½” deep. The exterior of the bag is covered with strips of folded paper accented with silver wire and interwoven with thread. The paper strips cover most of the surface area of the exterior. The interior of the bag is reinforced with cardboard and lined with fabric. It has a center zippered pocket. The handbag has a metal chain shoulder strap and a magnetic closure. The essential character of this bag is imparted by the paper strips. The applicable subheading for the tote bag, style # 151720, will be 4602.19.2940, 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: Of vegetable materials: Other (than of bamboo or rattan): Luggage, handbags and flatgoods, whether or not lined: Other (than of willow or of palm leaf): Other (than handbags). The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the handbag, style # 151719, will be 4602.90.0000, 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/. 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