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NY K89184

September 29, 2004

CLA-2-46:RR:NC:2:230 K89184


TARIFF NO.: 4602.10.2500

Mr. Todd D. Bulmash
Paris Presents Incorporated
3800 Swanson Court
Gurnee, IL 60031-1261

RE: The tariff classification of a rattan and canvas bag from Hong Kong

Dear Mr. Bulmash:

In your letter dated August 18, 2004 you requested a tariff classification ruling.

The ruling was requested on a product described as a “basket tote”, item # 04-0566. A sample of the product was submitted, which will be returned to you as you requested.

The sample is a handbag made of rigid rattan and soft fabric. The bag measures approximately 9” wide by 6” high by 3” deep. The bottom and ends of the bag are constructed of interwoven rattan rods. The handles consist of bent rattan rods, which also form the frame of the bag. Attached to the frame is a fitted two-sided canvas pouch made of 100 percent cotton. The pouch forms the exterior sides of the bag as well as the interior lining.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). Goods consisting of more than one material, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. GRI 3(c) states that composite goods which cannot be classified by reference to 3(b), shall be classified under the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration.

The “basket tote” handbag is made of both rattan plaiting material and cotton fabric. Both materials play an equally important role in making up this bag. Consequently, classification of this bag is governed by GRI 3(c). The HTSUS headings which equally merit consideration are 4202 for a fabric bag and 4602 for a rattan bag. Based on GRI3 (c) the handbag will be classified under heading 4602.

The applicable subheading for the “basket tote” handbag, item # 04-0566, will be 4602.10.2500, HTSUS, which provides for basketwork, wickerwork and other articles, made from plaiting 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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