The tariff classification of a tote style bag from China

N182144 September 23, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a tote style bag from China Dear Ms. Kobs: In your letter, dated August 23, 2011, you requested a tariff classification ruling. The ruling was requested on a ladies’ tote style bag, item HB11262-16. A sample of the handbag was submitted for our examination and will be retained for reference. The subject sample is a bag measuring approximately 15.5” (w) x 11” (h) x 6” (d). The outer surface of the bag is constructed of polyvinyl chloride (PVC); 9mm-wide PVC strips are interwoven in a basket-weave pattern through slits in an underlying PVC sheet. The PVC strips and sheet are backed with a reinforcing textile. The bottom of the bag, trim, and handles are constructed from continuous PVC sheet. The interior of the bag is lined with a woven textile and features several pockets, both zippered and open. The bag closes by means of a magnetic snap closure. The bag also has silvertone metal hardware elements. 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. Neither GRI 1 nor GRI 2 governs the classification of the instant bag. The instant bag is a constructed chiefly of PVC strips and sheet, textile, and metal. The 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, PVC sheet, textile, and metal are materials that are prima facie classifiable in different headings, 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. The bag’s structure is imparted both by the PVC strips and sheet. However, it is the woven PVC strips that are the overwhelming element of the bag’s visual impact and consumer appeal. The woven strips make the bag distinct and attract customers; the interwoven appearance and texture would influence a consumer’s purchase over bags with a continuous surface treatment. Therefore, it is the interwoven PVC strips that impart the essential character of the bag. 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