CLA-2 CO:R:C:G 082996 JLJ 829668
Ms. Christine Berghofer
Customs Manager
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094
RE: Classification of a ladies' handbag of plaited paper
Dear Ms. Berghofer:
You requested a tariff classification for a ladies'
handbag made of plaited paper to be imported from Italy. You
submitted a sample along with your request.
FACTS:
The sample submitted is a ladies' handbag made of plaited
paper with a painted lacquer finish. It has a man-made fiber
textile shoulder strap and trim.
ISSUE:
How is this plaited paper handbag classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
You feel that the instant handbag should be classified
under the provision for other articles, made directly to shape
from plaiting materials or made up from articles of heading
4601: of vegetable materials: luggage, handbags and flatgoods:
other: handbags, in subheading 4602.10.2920, HTSUSA. Heading
4601 covers plaits and similar articles of plaiting materials.
-2-
Chapter Note 1, Chapter 46, HTSUSA, says that "plaiting
materials" includes strips of paper. The Explanatory Notes for
Heading 4601, which covers plaits and similar products of
plaiting materials, include plaiting materials which have been
formed of strands woven together in the manner of warp and weft
fabrics. This is exactly how the plaited paper handbag's
surface is made--of strips of paper woven together in the
manner of warp and weft fabrics; therefore, this handbag is
classifiable in Heading 4602 as an other article made up from
goods of heading 4601. We note that the handbag cannot be
classified as a paper yarn handbag because the Explanatory
Notes for Heading 5308, which covers paper yarns, specify that
single paper yarns are made by twisting or rolling lengthwise
strips of moist paper, and the instant strips of paper are
neither twisted nor rolled.
HOLDING:
The instant plaited paper handbag is classified in
subheading 4602.10.2920, HTSUSA, dutiable at the rate of 5.3
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seap. (NIS-341)
Jones library
name: 082996JLJ
JLJohnson:peh:8/14/89