Ms. Laurel Brandstetter
262 Court Street # 3
Brooklyn, NY 11231
RE: The tariff classification of palm leaf handbags from Madagascar
Dear Ms. Brandstetter:
In your letter dated November 13, 2009 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on January 27, 2010.
The ruling was requested on handbags with a palm leaf (raffia) exterior. Two samples were submitted and will be returned to you as requested. The handbags are identified as style #’s 4135, and 4139. The construction and the composition of the handbags meet the definition of "plaiting material" as stated in Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States.
Style # 4135 is a tote style handbag that consists of an interwoven palm leaf (raffia) exterior. The bag has a button snap closure. The interior is not lined and has one pocket. There are two wooden handles attached to the top of handbag measuring 19” each .The handbag measures approximately 12” (L) x 11” (h) x 3 1/2” (w) .
Style # 4139 is a tote style handbag that consists of an interwoven palm leaf (raffia) exterior. The handbag has no lining, and no closure. The interior has one pocket. There are two wooden handles attached to the top of handbag measuring 11” each .The handbag measures approximately 17 ½ ” (L) x 16” (h) x 7” (w) .
The applicable subheading for the palm leaf handbags will be 4602.19.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for luggage, handbags and flatgoods, whether or not lined, of palm leaf; other. 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
National Commodity Specialist Division