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NY K81709

February 4, 2004
CLA-2-46:RR:NC:2:230 K81709


TARIFF NO.: 4602.90.0000

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a handbag and a cell phone case of woven paper strips from China

Dear Ms. Kobs:

In your letter dated January 8, 2004 you requested a tariff classification ruling.

The ruling was requested on your handbag, style number HB1304A. The handbag is sold as a set with a detachable matching cell phone case. A sample of the set was submitted for our review and will be returned to you as you requested.

The sample handbag measures approximately 10” high by 9” wide by 2-1/2” deep. It is made of interwoven strips of folded paper backed with textile fabric. The paper strips are dyed various shades of beige and brown and form a brown plaid pattern. The bag has two plastic shoulder straps and plastic trim. It has a zippered top and a textile lining with an inside pocket.

The cell phone case measures approximately 6” high by 2-1/2” wide by 1” deep. It has an outer surface of interwoven folded paper strips in the same brown plaid pattern as the handbag. The cell phone case has a hook and loop front closure and is lined with fabric on the inside. It is attached to the handbag with a plastic strap having a metal fastener on the end.

The applicable subheading for both the handbag and the cell phone case made of interwoven paper strips, your style number HB1304A, will be 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles made from plaiting materials, other (than of vegetable materials). 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 646-733-3035.


Robert B. Swierupski

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