CLA-2-46:OT:RR:NC:2:230
Ms. Darlene Irish
Talbots Import, LLC
1 Talbots Drive
Hingham, Massachusetts 02043
RE: The tariff classification of a tote bag from China
Dear Ms. Irish:
In your letter dated December 8, 2009, you requested a tariff classification ruling.
The ruling was requested on a women’s tote bag, Style 02061001, referred to as a paper straw tote. A sample of the paper straw tote was submitted for our examination and will be returned to you as requested. The item is a double handled open tote that measures approximately 19 ½” (w) x 6” (d) x 15 (h). You indicate in your letter that the exterior surface of the tote is constructed of 50% cotton and 50% paper straw with a trim of 100% cow leather with polyurethane coating. The exterior of the bag is covered with horizontal folded strips of paper interwoven through vertical braided cords of cotton thread. The strips of folded paper appear to be treated with a gold metallic wash colorant. The interior of the bag is lined with a textile cotton fabric that is sewn with open and zippered center pockets on each sidewall. The tote has two short bamboo carrying handles attached by metal hardware. The tote bag is trimmed with shiny leather accents at the handles, on the top, sides and bottom of the bag.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be
preferred to headings providing a more general description. However,
when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to be regarded as
equally specific in relation to those goods, even if one of them gives a
more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made
up of different components, and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their essential
character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall
be classified under the heading which occurs last in numerical order among
those which equally merit consideration.
The subject item is a composite good made of 50% cotton and 50% paper straw. We find that the essential character of the overall product cannot clearly be ascribed to either single material. General Rule of Interpretation (GRI) 3c, HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. There are two headings that merit equal consideration 4202 and 4602, HTSUS.
We find that the applicable subheading for the paper tote will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5 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) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division