United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C83345 - NY C83455 > NY C83453

Previous Ruling Next Ruling
NY C83453

February 11, 1998

CLA-2-46:RR:NC:2:230 C83453


TARIFF NO.: 4602.90.0000

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a handbag made of interwoven strips of plastic and of plastic sheeting from China

Dear Mr. Smithweiss:

In your letter dated January 13, 1998, on behalf of Nine West Distributing Corp., you requested a tariff classification ruling.

The ruling was requested on a woman's handbag, style number 12915. A sample was submitted which will be returned to you as you requested. The sample is a bag measuring approximately 8 inches wide by 8-1/2 inches high by 5 inches deep. It tapers slightly towards the top. It has two shoulder length handles and one snap closure. Inside the bag are two compartments with a zippered side pocket and a textile fabric lining. The sides and the bottom of the handbag are made of plastic sheeting. Small portions of the sides also extend around to the front and back of the handbag. Most of the front and back of the bag consists of panels made of interwoven 6 mm wide strips of plastic backed with fabric. The woven panels measure approximately 6 inches wide by 8-1/2 inches high.

The handbag consists of two materials classifiable in different tariff headings: plastic sheeting and plastic plaiting material. The handbag will be classified under the heading of the material which gives it its essential character. The material which plays a greater role in determining the nature of the handbag is the woven plastic plaiting material. The front and back woven panels cover a good portion of the outer surface of the handbag and they create the main visual impact of the handbag. The essential character of the handbag is imparted by the plastic plaiting material.

The applicable subheading for the handbag described above, style number 12915, will be 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials). The rate of duty will be 3.9 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: