Mr. Steven Farella
All-Air Customs Brokers, Inc.
145-43 226th Street
Springfield Gardens, NY 11413
RE: The tariff classification of a raffia handbag from China
Dear Mr. Farella:
In your letter dated December 2, 2003, on behalf of the importer, Elaine Turner Designs, you requested a tariff classification ruling.
The ruling was requested on a raffia handbag. A sample of the bag and a swatch of the raffia material were submitted for our review. The bag is a rigid, oval shaped, tapered bag measuring approximately 8-1/2” high by 2” deep by 8-3/4” wide at the top and tapering down to 6” wide at the bottom. The bag has two short rigid plastic handles and a button snap closure. The outer surface of the bag is made of interwoven strips of raffia, a palm leaf. The woven raffia is backed with a fabric and finished with a decorative print. The handbag is lined with a textile fabric and has an inside zippered pocket.
The applicable subheading for the raffia handbag will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials; luggage, handbags and flatgoods, whether or not lined; of rattan or of palm leaf, other. The rate of duty will be 18 percent ad valorem.
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 Customs 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 Customs Service.
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.
Robert B. Swierupski