CLA-2-46:OT:RR:NC:2:230
Ms. Laurel Brandstetter
Dba Mad Imports
262 Court Street #3
Brooklyn, NY 11231
RE: The tariff classification of a seagrass tote bag from Madagascar
Dear Ms. Brandstetter:
In your letter dated February 13, 2012, you requested a tariff classification ruling.
The ruling was requested on a woven seagrass tote bag. A representative sample was submitted for our review and will be retained for reference.
The tote bag is identified as Style #7142. The sample is an rectangular tote bag that measures approximately 11” (w) x 10” (h) x 9 ½” (d). The tote is constructed of narrow strands of seagrass laid side by side to form “strips” measuring roughly 8mm wide. These “strips” are dyed and interwoven to form the sides and bottom of the basket. The trim at the top and bottom edges of the bag is wound with palm fiber strands. Two arched handles composed of leather are sewn into each side of the outer surface of the tote bag. The bag is lined with a woven cotton textile that is stitched into the trim on the top edge. The bag fastens by means of a button and loop closure.
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 GRIs will be applied, in the order of their appearance. Neither GRI 1 nor GRI 2 governs the classification of the instant item.
The tote bag is constructed of woven seagrass. The seagrass constitutes “plaiting materials” as 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 seagrass tote bag will be 4602.19.1800, 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 bamboo or rattan): Other baskets and bags, whether or not lined: Other (than of willow or palm leaf): Other (than wickerwork). The rate of duty will be 4.5 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