Mr. Reggie L. Eakin
2501 Matthews Industrial Circle
Vidalia, GA 30474
RE: The tariff classification of palm leaf handbags from China
Dear Mr. Eakin:
In your letter dated October 29, 2007 you requested a tariff classification ruling.
The ruling was requested on handbags with a raffia (palm leaf) exterior. The handbags consist of a clutch style and two styles with a shoulder strap. Photographs of the clutch style bag were submitted. The bag has a front flip-over flap with a button snap closure. The exterior of the bag is covered with interwoven strips of palm leaf and is trimmed with leather or imitation leather. The inside is lined with polyester fabric and has two pockets.
You suggested classification in subheading 4602.19.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other baskets and bags of palm leaf. However, the handbags are more specifically provided for in a subheading which provides for handbags of palm leaf.
The applicable subheading for the raffia (palm leaf) handbags will be 4602.19.2500, HTSUS, which provides for luggage, handbags and flatgoods, whether or not lined, of palm leaf. The rate of duty will be 18 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.
Robert B. Swierupski