The tariff classification of a sea grass doctors bag from the Philippines.

PD D86602 COMMENT3January 29, 1999 COMMENT4CLA-2-46:RR:TC:E15 D86602 CATEGORY: Classification COMMENT5TARIFF NO.: 4602.10.2920 COMMENT6Sonya Clark Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 COMMENT7RE: The tariff classification of a sea grass doctors bag from the Philippines. COMMENT8Dear Ms. Clark: COMMENT9 In your letter dated December 21, 1998 you requested a tariff classification ruling. COMMENT10 A sample sea grass doctors bag was submitted and will be returned, as requested. The bag is composed of 98% sea grass material, which is a grass that grows in a rice field. It is rectangular, with two handles and two wooden button closures. The handles are attached by a 9" bamboo stick covered with sea grass. The bag measures 11"W x 9 1/2"H. COMMENT11 The applicable subheading for the sea grass doctors bag, will be 4602.10.2920, Harmonized Tariff Schedule of the United States (HTS), which provides for articles made up from plaiting materials; of vegetable materials; luggage, handbags and flatgoods, whether or not lined; other, handbags. The rate of duty will be 5.3 percent ad valorem. 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. Sincerely, COMMENT12 William J. Luebkert Port Director Philadelphia Pa