The tariff classification of a beaded handbag from Kenya

N230455 August 29, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Boniface Ohonjo Authentic African Accessories 8434 Meadowcroft Ct. Charlotte, NC 28215 RE: The tariff classification of a beaded handbag from Kenya Dear Mr. Ohonjo: In your letter dated July 10, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was submitted to this office on August 12, 2012. The ruling was requested on a beaded handbag. A representative sample was submitted for our review and will be returned to you. The beaded handbag measures approximately 9 inches (H) x 11 inches (W) x 5.5 inches (D). The outer surface of the bag is almost fully covered with interwoven bamboo and plastic beads. The bamboo beads measure approximately 18mm (H) x 8mm (W) x 5mm thick, and the round plastic beads measure approximately 6mm in diameter. The bamboo beads cover the majority of the bag’s outer surface. The handles of the bag, measuring approximately 25 inches long and 1 3/8 inches wide, are also constructed from interwoven bamboo and plastic beads. The interior of the bag is lined with woven textile, and the bag closes by means of a zipper closure. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (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. The beaded bag is a composite good made up of components classifiable in different headings, i.e., bamboo beads, plastic beads, and woven textile. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject bag is imparted by the bamboo beads because they predominate in area, weight, and, presumably, value. The bamboo beads also give the bag its consumer appeal. Bamboo beads, while constructed of a grass, are classifiable as wood; Legal Note 6 to Chapter 44, HTSUS, provides that any reference to "wood" in a heading of this chapter applies also to bamboo and other materials of a woody nature. The applicable subheading for the beaded handbag will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. Articles classifiable under subheading 4421.90.9780, HTSUS, which are products of Kenya are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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, Thomas J. Russo Director National Commodity Specialist Division