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 > 1999 NY Rulings > NY D85789 - NY D85840 > NY D85803

Previous Ruling Next Ruling
NY D85803

December 24, 1998

CLA-2-46:RR:NC:2:230 D85803


TARIFF NO.: 4602.10.2940

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
1372 Broadway, 6th Floor
New York, NY 10018

RE: The tariff classification of a tote bag made of plaits of twisted cornhusk from the Philippines

Dear Ms. Cheung:

In your letter dated December 8, 1998 you requested a tariff classification ruling.

The ruling was requested on a tote bag, style 28392. A sample was submitted which will be returned to you as you requested. The sample is a rectangular bag made of plaits consisting of three twisted strands of cornhusk. The plaits are placed in horizontal rows and are held together with vertical rows of twisted thin strips of a vegetable material stated to be raffia. The bag measures approximately 15 inches wide, 11 inches high and 5 inches deep. It has two handles made of the same cornhusk and raffia material. The bag has no lining, compartments, pockets or closures. When imported the bag will have an artificial flower for decoration. The flower will be attached to the outside of the bag by means of the raffia strips.

The essential character of the tote bag is imparted by the cornhusk plaits. The bag is made almost entirely of the cornhusk plaits. The raffia strips serve only to hold the plaits in place and the artificial flower serves as decoration only.

The applicable subheading for the tote bag made of cornhusk plaits, style 28392, will be 4602.10.2940, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials; of vegetable materials; luggage, handbags and flatgoods, whether or not lined; other; other. The rate of duty will be 5.3 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: