CLA-2-42:OT:RR:NC:N4:441
Debra Aillet
Tiffany & Co.
15 Sylvan Way
Parsippany, NJ 07054
RE: The tariff classification of handbags and a tote bag from Italy
Dear Ms. Aillet:
In your letter, which was received in this office on May 1, 2013, you requested a tariff classification ruling. You have submitted samples, which are being returned to you.
The Sedona Tote, style 65810, measures approximately 15.75” (W) x 7.75” (D) x 10.75” (H), and is constructed of interwoven “synthetic raffia” and trimmed in leather. The bag has two leather handles and is lined in a woven cotton textile. The raffia material consists of paper which has been folded into strips. This material meets the definition of “plaiting materials” set forth 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.
Being constructed of materials that are prima facie classifiable in different headings, the Sedona Tote is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). 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 is a significant element of the bag’s visual impact, the interwoven paper strips comprise the vast majority of the bag’s surface area and are key to its consumer appeal. As in Headquarters Ruling Letter 081224, dated September 26, 1989, it is this visual and tactile element that makes the tote bag distinct and attracts customers, and in turn, imparts the essential character.
The Amelia Tote, style 64572, and Babette Clutch, style 65762, are handbags designed and sized to contain the small personal effects carried on a daily basis. They are constructed with an outer surface of textile material. In your letter, you state that the textile is raffia that is 42% polyester and 58% viscose, a type of rayon. The fabric is actually woven of polyester yarns and rayon strips. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips, while they are textile, are not to be considered a man-made fiber.
In a telephone conversation with this office, which you confirmed in an email dated May 10, 2013, you clarified that the fiber content of the woven fabric is 58% rayon strips and 42% polyester yarns. This fabric, then, is a textile fabric but is not of man-made fibers.
Style 64572 features two short carrying handles, a top zippered opening, a textile-lined interior compartment with three pockets, and leather trim. It measures approximately 12” (W) x 10” (H) x 5” (D).
Style 65762 features one optional shoulder strap that can hidden inside the bag, a front flap closure that secures under a strip of plastic and metal interlocked loops, a textile-lined interior, and leather trim. It measures 12” (W) x 6” (H) x 0.5” (D).
Styles 64572 and 65762 are also constructed of two materials (leather and textile) and are, therefore, composite goods, GRI 3(b) noted. The textile covers the larger surface area and creates the more pronounced visual impact. Thus, the essential character of both styles is imparted by the textile.
The applicable subheading for style 65810 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: of vegetable materials: other (than of vegetable materials). The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the handbags will be 4202.22.8080, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty will be 17.6 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division