The tariff classification of a cork handbag from Portugal

N196104 December 19, 2011 CLA-2-45:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4503.90.6000 Mr. Robert V. Sylvester Cork Tree Designs 5 Stone River Drive Asheville, NC 28804 RE: The tariff classification of a cork handbag from Portugal Dear Mr. Sylvester: In your letter dated October 20, 2011, you requested a binding tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on December 6, 2011. The ruling was requested on a cork handbag, item FHL B024. A sample of the item was submitted for our review and will be returned to you. The handbag is cylindrical and measures approximately 6 inches in diameter and 11 1/4 inches in length. The entire outer surface of the bag is covered in natural cork. The bag has two handles, closes by means of a zipper, and has metal accents. The bag is lined with a non-woven textile. While handbags are named within heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS), that heading is limited by the material from which the handbag is constructed. Because cork is not one of the named materials, the instant handbag is excluded from classification in heading 4202. The applicable subheading for the handbag will be 4503.90.6000, HTSUS, which provides for Articles of natural cork: Other (than corks and stoppers): Other (than certain enumerated articles). The duty rate will be 14 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