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HQ 959877

July 31, 1997

CLA-2 RR:TC:TE 959877 DHS


TARIFF NO.: 4602.90.0000

RE: Tariff classification of a shopper tote bag from China; Article of plaiting materials; Revocation of NY A85922

Mr. Luke Mo
East Channel Inc.
72 Barnard Road
Paramus, New Jersey 07652

Dear Mr. Mo:

This is in reference to New York Ruling (NY) A85922, dated August 8, 1996, regarding a crocheted paper tote bag (lined with textile fabric). We have had occasion to review NY A85922 and a sample of the paper material from which the article is made and find that the classification of the handbag in subheading 4202'.92.3205, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is in error.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY A85922 was published on May 28, 1997, in the Customs Bulletin, Volume 31, Number 22.


The merchandise in issue is a sling type shopper tote manufactured with an exterior surface of crocheted paper and a textile inner lining. The tote measures approximately 16~ inches x 15 inches with an oval base.

In NY A85922, our New York office referred to the material used to make the tote as paper yarn. Therefore, the merchandise was classified in subheading 4202.92.3205, HTSUSA, which provides for certain bags having an outer surface of textile materials of paper yarn. We assume that the sample supplied to Customs is representative of the goods initially ruled on.


What is the tariff classification of the subject bag?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRIs will be applied, in the order of their appearance. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System which are the official interpretation of the nomenclature at the international level provide further guidance in determining the scope of each provision.

The two provisions in issue are subheading 4202.92.0305, HTSUSA, and subheading 4602.90.0000, HTSUSA.

Subheading 4202.92.0305, HTSUSA, in pertinent part provides for handbags, shopping bags .... : of outer surface of textile materials: travel, sports and similar bags: with outer surface of textile materials, other, of paper yarn.

The classification of paper yarns is governed by heading 5309, HTSUS, which provides for "yarn of other vegetable fibers; paper yarns." The EN to heading 5308, HTSUS, specifies that single paper yarns are obtained by twisting or rolling lengthwise strips of moist paper and that strips of paper simply folded one or more times lengthwise are not yarns. The instant strips of paper used to make the bag in issue appear to be merely folded lengthwise and are neither twisted or rolled into paper yarn. We believe that any twists evident in the finished bags surface were created during the crocheting process.

Subheading 4602.90.0000, HTSUSA, provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials...: other than of vegetable materials.

Note 1 to Chapter 46, HTSUSA, defines "plaiting materials" as:

... materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather ....

The EN to heading 4602, HTSUS, specifically names handbags, shopping bags and the like as an article covered by this heading. Therefore, since the totebags in issue are made up of plaiting materials provided for in Chapter 46, they are classified in that chapter.


The tote bag in issue is classified in subheading 4602.90.0000, HTSUSA, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials...: other than of vegetable materials. They are dutiable at 4.2 percent ad valorem.

NY A85922, dated August 8, 1996, is revoked.

In accordance with 19 U.S.C. 1625(c) (1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).


John Durant, Director
Tariff Classification
Appeals Division

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