The tariff classification of a tote style bag from China

N136675 December 30, 2010 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote style bag from China Dear Ms. Pray: In your letter dated December 6, 2010, you requested a tariff classification ruling. The ruling was requested on a ladies’ tote style bag, item D-0210118NW. A sample of the handbag was submitted for our examination and will be returned to you as requested. The subject sample is a bag measuring approximately 14” (h) x 14” (w) x 2” (d). The outer surface of the bag has an under layer of striped, woven, cotton textile and an outer layer of woven, 9mm-wide strips of polyvinyl chloride (PVC). The strips, which are backed with a reinforcing textile, are woven in a caning pattern that allows for the textile print to show through the open spaces between the strips. The upper edge, handle, and corner reinforcements are constructed from continuous PVC sheet. The interior of the bag is lined with a woven textile and features two open pockets and one zipper pocket. The bag closes by means of a magnetic snap closure. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. The instant bag is a constructed chiefly of PVC strips and woven cotton fabric. The woven PVC strips forming the outer surface of the bag constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), which states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Because the PVC strips and woven cotton fabric are materials that are prima facie classifiable in different headings (plaiting materials of 4602, HTSUS, and textile of Chapter 52, HTSUS), the bag is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. While the cotton textile and PVC sheet give the bag its structure, it is the woven PVC strips that impart its essential character. The woven strips are the overwhelming element of the bag’s visual impact and consumer appeal. They make the bag distinct and attract customers. The applicable subheading for the tote style bag will therefore be 4602.90.0000, 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division