CLA-2-46:OT:RR:NC:2:230
Ms. Joyce M. Duquette
Fossil Retrodome
10615 Sanden Dr.
Dallas, TX 75238
RE: The tariff classification of a bamboo handbag with leather trim
Dear Ms. Duquette:
In your letter dated October 17, 2011, you requested a tariff classification ruling. The ruling was requested on a ladies’ cross-body style handbag, item ZB5242. A sample of the handbag was submitted for review, and was consumed in laboratory analysis.
The handbag measures approximately 9 1/2 inches high by 9 1/2 inches wide and 4 inches across the bottom. The body of the bag is overlaid with bamboo strips interwoven in a caning pattern. The bottom of the bag is leather, and the top and bottom edges of the bag are trimmed with leather strips. Leather strips are also sewn vertically to either side of the bag, and appear to merge with the adjustable leather strap. A medallion is attached to one face of the bag. The handbag is lined with cotton textile and has one zippered and two open pockets. The bag also incorporates several pieces of brass hardware.
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. In the case of the instant handbag, neither GRI 1 nor 2 governs classification.
Because the instant handbag is constructed of different materials that are prima facie classifiable in different headings (bamboo strips, textile, leather, brass), it is a composite good whose classification is governed by GRI 3. GRI 3 states, in pertinent part:
(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.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may 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. While the leather and brass are significant elements of the handbag’s visual impact, the bamboo caning overlay comprises nearly 80 percent of the bag’s surface area and is key to its consumer appeal. As in Headquarters ruling 081224, dated September 26, 1989, it is this visual and tactile element that makes the handbag distinct and attracts customers, and in turn, imparts essential character. The bamboo strips covering the handbag’s body meet the definition of “plaiting materials” set forth in Chapter Note 1 of Chapter 46, 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 applicable subheading for the handbag will be 4602.11.2100, 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: Of bamboo: Luggage, handbags and flatgoods, whether or not lined. The duty rate will be 6.2 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,
Thomas J. Russo
Director
National Commodity Specialist Division