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NY C82411

December 29, 1997

CLA-2-46:RR:NC:2:230 C82411


TARIFF NO.: 4602.10.2920

Ms. Karen Takasaki
G. Hensler & Co.
539 Bryant Street
San Francisco, CA 94107

RE: The tariff classification of a cotton and wheat straw drawstring bag from China

Dear Ms. Takasaki:

In your letter dated December 1, 1997 you requested a tariff classification ruling.

The ruling was requested on a cotton and wheat straw drawstring bag, style number 0075, which is being produced for your client Target. A sample of the handbag was submitted. It is composed of approximately equal amounts of plaited wheat straw and of cotton fabric. The bottom half of the round bag consists of braided wheat straw strips sewn together. The top half of the bag consists of a gingham patterned cotton fabric with a drawstring closure. The entire bag is lined with a plain white fabric on the inside.

Since the handbag is composed equally of wheat straw and cotton in area and since both materials are equally important in making the handbag, neither material can be said to impart the essential character. According to General Rule of Interpretation 3 (c), Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), the handbag is then classified in the heading which appears last in numerical order among those which equally merit consideration. The competing headings are 4202 for handbags of textile and 4602 for handbags of vegetable plaiting material.

The applicable subheading for the cotton and wheat straw drawstring handbag will be 4602.10.2920, HTSUSA, which provides for articles made up 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 sample was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that, unless excepted, every article of foreign origin must be legibly, permanently and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States.

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.


Robert B. Swierupski

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