CLA-2-46:RR:NC:2:230 D83982
Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
1372 Broadway, 6th Floor
New York, NY 10018
RE: The tariff classification of straw handbags and travel bags
from the Philippines
Dear Ms. Cheung:
In your letter dated October 23, 1998 you requested a tariff
classification ruling.
The ruling was requested on two styles of straw bags. One
sample each of style 28092 and style 28374 was submitted. The
samples will be returned to you as you requested.
Style 28374 is a rectangular bag measuring approximately
12-1/2 inches wide by 8-1/2 inches high and having a 4-1/2 inch
wide gusset. It is made of interwoven plaited strips of a type
of straw (stated to be banguan straw). It has two rattan handles
and a textile lining with an inside pocket. The textile lining
extends 6 inches past the top of the bag and has a drawstring
closure at the end.
Style 28092 is a flat bag measuring approximately 19 inches
wide by 14 inches high. It is made of a double layer of
interwoven strips of another type of straw (stated to be sabutan
straw). It has two large twisted straw handles. It has no
lining, inner compartments or closure.
The applicable subheading for the straw bag style 28374
will be 4602.10.2920, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for articles made
directly to shape from plaiting materials; of vegetable
materials; luggage, handbags and flatgoods, whether or not lined;
other; handbags. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the straw bag style 28092 will
be 4602.10.2940, HTSUSA, which provides for articles made
directly to shape from plaiting materials; of vegetable
materials; luggage, handbags and flatgoods, whether or not lined;
other; other. The rate of duty will be 5.3 percent ad valorem.
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 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division