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 > 2002 NY Rulings > NY I87540 - NY I87585 > NY I87570

Previous Ruling Next Ruling
NY I87570

November 14, 2002

CLA-2-46:RR:NC:SP:230 I87570


TARIFF NO.: 4602.90.0000

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, N.Y. 11001

RE: The tariff classification of a handbag made of plaiting materials and textile fabric, from China.

Dear Mr. Spano:

In your letters dated October 2nd and 23rd, 2002, you requested a tariff classification ruling on behalf of Kenneth Cole Productions L.P.

A sample identified as style HR91040FB was submitted for our examination. It is a lady’s handbag that measures approximately 12½” x 4¾” x 8¾”(H). The exterior sides are made up of alternating, interwoven strips of three different kinds: polypropylene (PP) straw, PVC plastic strips, and of strips of cotton textile fabric. The width, or apparent width, of each type of strip is about 6 mm. The bag has a top zipper closure, dual carrying handles and a textile fabric lining. The zipper collar, edging, handles, and bottom panel are of woven cotton textile fabric.

Since the handbag is composed of both “plaiting materials” (the PP straw and PVC strips) and cotton textile material, it is considered a “composite good” for tariff classification purposes. We find that neither the plaiting material nor the textile material clearly imparts the essential character of the overall product. General Rule of Interpretation 3(c), HTS, directs that in such circumstances the product is to be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the heading for certain articles of plaiting materials appears last.

Accordingly, the applicable subheading for the style HR91040FB handbag will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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 3.5%. 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

Previous Ruling Next Ruling

See also: