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The tariff classification of a coconut shell handbag from the Philippines.
Issued April 26, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303858 (April 26, 2019)
Tariff classification
HTS codes: 9602.00.5080
Headings: 9602
Product description
The item under consideration is a handbag constructed from the shell of a coconut. The worked shell serves as the outer surface of the handbag. The interior features a textile lining of a burlap-style material made from abaca, which is a banana tree fiber. The handles of the handbag are metal rings and are affixed to the shell with leather loops. The handbag also includes a zippered closure.
CBP rationale
The applicable subheading for this coconut shell handbag will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: [o]ther, [o]ther.
Full text
N303858 April 26, 2019 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9602.00.5080 Ms. Mary Gay I. Lebourg Calaisio, Inc. 1860 Renaissance Boulevard Sturtevant, WI 53177 RE: The tariff classification of a coconut shell handbag from the Philippines. Dear Ms. Lebourg: In your letter dated April 9, 2019, you requested a tariff classification ruling. A sample was provided and will be retained as requested. The item under consideration is a handbag constructed from the shell of a coconut. The worked shell serves as the outer surface of the handbag. The interior features a textile lining of a burlap-style material made from abaca, which is a banana tree fiber. The handles of the handbag are metal rings and are affixed to the shell with leather loops. The handbag also includes a zippered closure. The applicable subheading for this coconut shell handbag will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: [o]ther, [o]ther.” The column one, general rate of duty is 2.7 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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