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January 13, 1999

CLA-2-46:RR:NC:2:230 D86063


TARIFF NO.: 4602.10.2500

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

RE: The tariff classification of a raffia handbag from the Philippines

Dear Ms. Cheung:

In your letter dated December 16, 1998 you requested a tariff classification ruling.

The ruling was requested on a raffia handbag, style 32-28391. A sample of the bag was submitted which will be returned to you as you requested. A piece of the bag was cut off for examination and reference purposes.

The bag is rectangular and has two handles, an inside pocket and a metal snap closure. It measures approximately 10 inches wide, 9-1/2 inches high and 3 inches deep. It is made up of three layers. The outer layer consists of fine strips of raffia interwoven together. This layer is backed with a middle layer of textile fabric. Decorative polypropylene flowers are embroidered through these two layers. The inner layer consists of interwoven broad strips of a vegetable material that appears to be a palm leaf.

The essential character of the handbag is imparted by the outer layer of interwoven raffia strips. The outer layer provides the visual impact and nature of the bag. Raffia strips are derived from the leaf of a palm tree.

The applicable subheading for the raffia handbag will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials; luggage, handbags and flatgoods, whether or not lined; of rattan or of palm leaf; other. The rate of duty will be 18 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. Effective January 27, 1999, the telephone number will be changed to 212-637-7009.


Robert B. Swierupski

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