The tariff classification of a rattan handbag with fabric sides from the Philippines

NY H85628 January 3, 2002 CLA-2-46:RR:NC:2:230 H85628 CATEGORY: Classification TARIFF NO.: 4602.10.2500 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of a rattan handbag with fabric sides from the Philippines Dear Ms. Weiss: In your letter dated September 5, 2001, on behalf of your client, Nine West Inc., you requested a tariff classification ruling. The ruling was requested on a handbag, style N-105705, described as a rounded bottom hobo bag. A sample of the bag was submitted. The bag measures approximately 10 inches high, 9 inches long and 4 inches wide at the bottom. The handle, ends and bottom of the bag consist of a rounded continuous construction made of interwoven rattan strips. The sides of the bag consist of fabric panels that are sewn to the rattan. The panels have ribbons sewn on top that may be tied together for closing the bag. 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 are classified according to the principles of GRI 3. The subject handbag, style N-105705, consists of rattan and fabric. Both the rattan and the fabric are equally important in making up this handbag and neither material imparts the essential character of the bag. According to GRI 3(c), articles consisting of more than one material, which cannot be classified according to a material that imparts the essential character of the article, are classified under the heading which occurs last in numerical order in the HTSUS. The competing headings 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 the rattan handbag with fabric sides, style N-105705, will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for basketwork, wickerwork and other articles, made directly to shape 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division