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NY I86076

September 19, 2002

CLA-2-46:RR:NC:2:230 I86076


TARIFF NO.: 4602.10.2500

Mr. Troy Myers
Limited Brands
Four Limited Parkway
Reynoldsburg, OH 43068-5300

RE: The tariff classification of a basket style rattan handbag from China

Dear Mr. Myers:

In your letter dated September 9, 2002, on behalf of the importer Bath & Body Works Inc., you requested a tariff classification ruling.

A sample of the product to be classified, identified as style #29169, was submitted. It will be returned to you as you requested. The product is described by you as a “rattan basket.” However, a tag attached to the sample describes it as a “round tall rattan tote.”

The sample consists of a rigid cylindrical basket style bag measuring approximately 5-1/4” in diameter and 7-1/2” in height. The basket style body is made of interwoven rattan rods. The bag has two carrying handles consisting of red vinyl straps. In addition, the bag has a red fabric lining with a drawstring closure. The drawstring has a locking mechanism that closes the bag tightly, preventing the loss of small personal items. A wooden bead is attached to each end of the drawstring.

You state that the bag will be used to create gift sets and you believe that it should be classified as a basket. The subject bag, however, is designed to be carried by the hand or arm and is suitable for securely holding small personal effects. It belongs to the class or kind of bags known as handbags.

The applicable subheading for the basket style rattan handbag, style #29169, will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials; of vegetable 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.

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 646-733-3035.


Robert B. Swierupski

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