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NY H82496

July 13, 2001

CLA-2-46:RR:NC:2:230 H82496


TARIFF NO.: 4602.90.0000

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a woven paper handbag and accessories set from China

Dear Ms. Hubbard:

In your letter dated June 13, 2001 you requested a tariff classification ruling.

The ruling was requested on a handbag packed with various accessories and stated to be made of paper straw. It is identified by the supplier’s style number – 01026. A sample was submitted which will be returned to you as you requested.

The sample consists of a handbag with four accessories packed inside. The handbag measures approximately 14 inches wide by 9 inches high by 4 inches deep. It has two long plastic handles, a zippered center pocket and two snap button closures. It is fully lined with textile fabric and has several inside pockets. The outer surface of the handbag is composed of interwoven strips of folded paper. The paper strips are dyed and printed with a floral design. A coating of what appears to be a rubber foam material reinforces the back of the woven strips. In addition, the bag has a paperboard layer between the outer surface and the lining. The essential character of the handbag is imparted by the woven paper outer surface.

The accessories consist of an eyeglass case, a change purse, a pocket photo album and a wallet/carrying case. All of the accessories have the same outer surface as the handbag. All of the accessories are generally small and flat and fit inside the handbag. The wallet/carrying case is a combination article with a zippered wallet designed to hold bills and credit cards on one side and a case with openings on both corners of the bottom designed to hold a cell phone or similar article on the other side. The wallet/carrying case has an attached plastic shoulder strap for use at certain times outside the handbag.

The handbag and the accessories are packed and sold together at retail. The accessories organize and protect certain necessary personal items that are commonly carried in a handbag. The handbag holds, protects and carries those personal items along with other personal items. The handbag and accessories are intended to be used together for the common purpose of holding, protecting and carrying personal items. The handbag and the accessories are classifiable together as a set.

Classification of goods under the Harmonized Tariff Schedule is governed by the General Rules of Interpretation (GRI’s). GRI 3(b) provides that goods put up in sets for retail sale shall be classified according the component which gives them their essential character.

The component which imparts the essential character of the set is the handbag. The handbag plays a more important role in carrying the items and it is the largest and most visible part of the set.

The applicable subheading for the handbag and accessories set, item # 01026, 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. The rate of duty will be 3.5 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

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