CLA-2-46:OT:RR:NC:2:230
Ms. Maria E. Julia
ANN, Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of paper straw tote bag and pouch from China
Dear Ms. Julia:
In your letter dated September 11, 2012, you requested a tariff classification ruling.
The ruling was requested on paper straw tote bag and pouch. One representative sample was submitted for our examination and will be returned to you, as requested.
The tote bag is identified as Style # 303257. The sample consists of a large tote bag that conceals a smaller tote bag. The large tote measures approximately 17” (w) x 15” (h) and is constructed of narrow strips of folded paper straw. These “strips” are dyed and interwoven to form the sides and bottom of the tote. Two arched handles composed of polyurethane (PU) are sewn into each side of the outer surface of the tote bag. The large tote is open-toped with no closure and is not lined. A smaller rectangular-shaped tote bag measuring 6” (H) x 9” (W) is attached with a metal clasp to a PU strap that is sewn into the inner portion of the larger tote. The smaller tote is constructed of narrow strips of folded paper straw. The strips are dyed and interwoven to form the sides and bottom of the tote. The small tote is not lined and secures with a zipper closure at the top. Attached to the zipper is a single PU wrist strap which can be used to open and close the tote.
The interwoven strips of folded paper that composes each bag’s outer surface meets 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 applicable subheading for the paper straw tote bag with pouch 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division