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NY I87948

November 15, 2002

CLA-2-46:RR:NC:SP:230 I87948


TARIFF NO.: 4602.90.0000; 6211.42.0081

Ms. Irene Kwok
CDP Asia Ltd./ Concept 3 Ltd. c/o Mr. Zakir Ally
12 West 57th Street (5th Floor)
New York, N.Y. 10019

RE: The tariff classification of a plaited paper handbag from China containing a cotton fabric sarong from India.

Dear Ms. Kwok:

In your letter dated October 18, 2002, you requested a tariff classification ruling.

A sample described as a style C-79529S “set” consisting of a sarong packed inside a handbag was submitted for our examination.

The “handbag” has an oval base measuring about 5½” x 11”, but the sides (14” high) are flared so that the bag is about 19” wide along the top edge, which has no closure. The exterior of the bag is composed of narrow, interwoven paper strips that appear to have been folded longitudinally prior to weaving. The expanse of woven strips forming the outer surface has been printed with an intricate design. The interior is lined with woven textile fabric and also incorporates a small plastic pocket. There is also an interlining composed of a layer of plastic foam and a layer of knit textile fabric. The sides of the bag incorporate two openings near the top so as to form a carrying handle.

The article packed inside the bag is a woman’s sarong constructed from 100 percent cotton woven printed fabric. The garment wraps around the body and can be worn as either a dress or a skirt. It is rectangular in shape and is approximately 180 cm wide by 105 cm long. The garment has contrasting trim all around that extends into ties. Aside from the fact that they are packed together, there is no apparent relationship between the bag and the sarong. The bag is not a normal packing container, nor is it specially shaped or fitted to hold the sarong. It is of durable construction, and its capacity is sufficient to hold numerous other items, even when the sarong is inside. The bag and the sarong are made of different materials, and are not color coordinated. The bag is a general-purpose tote, while the sarong is a garment. The two do not share in the fulfillment of a single need or activity. For tariff purposes, this merchandise therefore cannot be regarded either as “an article classifiable with its container” (of General Rule of Interpretation 5, HTS) or as “goods put up in sets for retail sale” (of GRI 3, HTS), and will be classified separately.

The applicable subheading for the bag 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 percent ad valorem.

The applicable subheading for the sarong will be 6211.42.0081, HTS, which provides for other women’s woven garments of cotton. The rate of duty will be 8.2 percent ad valorem.

The sarong falls within textile category designation 359. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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