CLA-2-46:OT:RR:NC:2:230
Ms. Annette Diamond
Liz Claiborne Inc.
2 Claiborne Avenue
HQ2 7th Floor
North Bergen, NJ 07047
RE: The tariff classification of tote bags from China
Dear Ms. Diamond:
In your letter dated January 26, 2010 you requested a tariff classification ruling.
The ruling was requested on two tote bags identified as style #’s WKRU0758, and WKRU0798. Two samples were submitted and will be returned to you as requested.
Style # WKRU0758 is an open top tote bag. The outer surface of the tote bag is composed of interwoven strips of polyvinyl chloride (PVC) and strips of cork. The horizontal interwoven strips consist of an alternating pattern of 11 mm wide PVC (bright pink) and 11mm wide cork strips and 5 mm wide PVC (bright pink) and 5 mm wide cork strips. The vertical strips consist of a woven pattern of 11 mm PVC strips (bright pink and clear) and 5 mm wide PVC strips (bright pink and clear). The interior of the bag is lined with a polyester textile material and has a zippered pocket and two open pockets on the sidewalls. The bottom and top portions of the bag are trimmed with PVC and have PVC handles. The tote bag measures approximately 19” (L) x 11 ½” (H) x 6” (W).
Style# WKRU0798 is an open top tote bag. The outer surface of the tote bag is composed of strips of corn husk and twine of sea grass. The sea grass twine and strips of corn husk are interwoven throughout the tote bag. The interior of the bag is lined with a polyester textile material and has one open pocket. Two leather handles are located at the top of the tote bag. The tote bag measures approximately 18” (L) x 11 ¼” (H) x 8” (W).
The Harmonized Tariff Schedule of the United States (“HTSUS”) General Rule of Interpretation 3 (b) states as follows:
(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.
The tote bag (style # WKRU0758) is a composite good made up of different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject tote bag is imparted by the 11 mm wide PVC and the strips of cork, which provide the greatest area and visual impact to the subject tote bag.
The tote bag (style # WKRU0798) is a composite good made up of different materials. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject tote bag is imparted by the interwoven strips of corn husk, which provide that greatest area and visual impact to the subject tote bag.
Note 1 of Chapter 46, HTSUS, states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
The applicable subheading for style # WKRU0758 will be 4602.90.0000, 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.
The applicable subheading for style # WKRU0798 will be 4602.19.2940, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Luggage, handbags and flatgoods, whether or not lined: Other (than of willow or of palm leaf): Other (than handbags). The rate of duty will be 5.3 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division