CLA-2-46:OT:RR:NC:5:130
Mr. Hermes Rosario
J.Crew Group
225 Liberty
New York, NY 10281
RE: The tariff classification of a clutch purse from India
Dear Mr. Rosario:
In your letter, dated October 3, 2025, you requested a binding tariff classification ruling on a “raffia” clutch
purse. Product information, photos, and a sample were submitted for our review.
The product under consideration is identified as item number 245006 “Raffia Tassel Clutch”. The purse
measures approximately 6” by 9” and has a zipper closure. The outer surface of the purse consists of
crocheted, folded strips of paper.
Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), defines plaiting materials:
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.
Strips of paper, either single or folded, meet the definition of plaiting materials. Therefore, the clutch is
classifiable in Chapter 46.
The applicable subheading for item 245006 “Raffia Tassel Clutch” 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; articles of loofah: Other. The general rate of duty will be 3.5 percent
ad valorem.
Effective August 27, 2025, Executive Order 14339 imposed additional duties on products from India. At this
time, products of India provided by heading 9903.01.84, except for products described in headings
9903.01.85 – 9903.01.89, will be subject to an additional ad valorem rate of duty of 25 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.84, in
addition to subheading 4602.90.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of India will be
subject to an additional ad valorem rate of duty of 25 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.26, HTSUS, in addition to
subheading 4602.90.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 the World Wide Web at https://hts.usitc.gov.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division