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NY M87052

October 26, 2006

CLA-2-46:RR:NC:2:230 M87052


TARIFF NO.: 4602.90.0000

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a floral paper strip and straw tote bag from China

Dear Ms. Ramsey:

In your letter dated September 25, 2006 you requested a tariff classification ruling.

The ruling was requested on the “Floral Straw Tote”, item # 57010. A sample and descriptive literature were submitted. The sample consists of an oval bag measuring approximately 13-1/4” wide x 9-1/4” high x 5-1/2” deep. The bag has two PVC handles, a partial zipper closure and PVC trim around the rim. The bottom half of the bag is constructed of braided strips of straw. The top half of the bag is constructed of folded paper strips arranged into flower patterns on a plastic mesh backing. The interior of the bag has a polyester fabric lining with two open pockets.

The “Floral Straw Tote” bag is a composite good composed of different materials. The essential character of the bag cannot be determined because the bag is constructed equally of straw and of paper. According to General Rule of Interpretation 3 (c) of the Harmonized Tariff Schedule, the tote bag will be classified under the subheading that appears last in the tariff.

The applicable subheading for the “Floral Straw Tote” bag, item # 57010, will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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