CLA-2-46:OT:RR:NC:2:230
Mr. Neil S. Helfand
Simon Gluck & Kane, LLP
1700 Broadway, 31st Floor
New York, NY 10119
RE: The tariff classification of a tote style bag from China
Dear Mr. Helfand:
In your letter dated December 16, 2010, you requested a tariff classification ruling.
The ruling was requested on behalf of your client, Mitzi International, for a ladies’ tote style bag, item BP6219A. A sample of the handbag was submitted for our examination and will be returned to you, as requested. The subject sample, in its flattened state, measures approximately 18 inches across its top, 11 inches high, and 11.5 inches across its base. The upper rim and bottom edge of the bag are each trimmed with a 2-inch-wide strip of polyvinyl chloride (PVC) sheeting. The bottom surface of the bag and handles are also constructed of PVC sheeting. Between the PVC strips, the sides of the bag are constructed of a 7-inch-wide sheet of interwoven, folded paper strips. The strips measure approximately 2mm wide in their folded state, and 15mm wide unfolded. The strips form the weft of the woven sheet, while cotton yarn strands spaced 0.25 inches apart form the warp. The cotton strands are not visible in the interwoven material. The outer surface of the material is finished with a metallic paint. The outer surface of the bag is also trimmed with metallic studs and a 2.75-inch diameter, circular, metal logo medallion. The bag closes by means of a 4-inch-wide PVC flap and a magnetic snap closure. The interior of the bag is lined in a woven cotton textile.
The interwoven strips of folded paper that compose part of the bag’s outer surface meet the definition of “plaiting materials” described in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which 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 classification of merchandise under the 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 GRIs will be applied, in the order of their appearance.
Because the bag is composed of different materials that are prima facie classifiable in different headings (plaiting materials, PVC sheet, metal trims, and woven cotton textile), GRI 3 is implicated. In particular, GRI 3(b) states, in pertinent part:
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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, may provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). In its discussion concerning "essential character," the EN to GRI 3(b) states that: The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Although the PVC strip likely predominates in weight, the essential character of the subject bag is imparted by the interwoven strips of paper. These strips comprise perhaps the greatest surface area of the bag. The interwoven paper strips are essential to, and in fact, are the overwhelming element of, the bag’s visual impact and consumer appeal. They make the bag distinct and attract customers.
The applicable subheading for the tote style bag therefore 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.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division