United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 082996


August 22, 1989

CLA-2 CO:R:C:G 082996 JLJ 829668

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.2920

Ms. Christine Berghofer
Customs Manager
Associated Merchandising Corporation
50 Terminal Road
Secaucus, New Jersey 07094

RE: Classification of a ladies' handbag of plaited paper

Dear Ms. Berghofer:

You requested a tariff classification for a ladies' handbag made of plaited paper to be imported from Italy. You submitted a sample along with your request.

FACTS:

The sample submitted is a ladies' handbag made of plaited paper with a painted lacquer finish. It has a man-made fiber textile shoulder strap and trim.

ISSUE:

How is this plaited paper handbag classified under the Harmonized Tariff Schedule of the United States Annotated

LAW AND ANALYSIS:

You feel that the instant handbag should be classified under the provision for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: luggage, handbags and flatgoods: other: handbags, in subheading 4602.10.2920, HTSUSA. Heading 4601 covers plaits and similar articles of plaiting materials.

Chapter Note 1, Chapter 46, HTSUSA, says that "plaiting materials" includes strips of paper. The Explanatory Notes for Heading 4601, which covers plaits and similar products of plaiting materials, include plaiting materials which have been formed of strands woven together in the manner of warp and weft fabrics. This is exactly how the plaited paper handbag's surface is made--of strips of paper woven together in the manner of warp and weft fabrics; therefore, this handbag is classifiable in Heading 4602 as an other article made up from goods of heading 4601. We note that the handbag cannot be classified as a paper yarn handbag because the Explanatory Notes for Heading 5308, which covers paper yarns, specify that single paper yarns are made by twisting or rolling lengthwise strips of moist paper, and the instant strips of paper are neither twisted nor rolled.

HOLDING:

The instant plaited paper handbag is classified in subheading 4602.10.2920, HTSUSA, dutiable at the rate of 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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