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HQ 950742


December 3, 1991

CLA-2 CO:R:C:T 950742 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.2100, 4602.10.2500

Mr. Eliseo C. Ocampo, Jr.
Commercial Counselor
Embassy of the Philippines
1617 Massachusetts Ave., N.W.
Washington, D.C. 20036

RE: Classification of certain handbags from the Philippines

Dear Mr. Ocampo:

This ruling is in response to your request of September 5, 1991, regarding the classification of certain handbags from the Philippines. The handbags were forwarded to Customs in New York in order to receive comments from the National Import Specialist for this merchandise. We regret the delay in our response to your inquiry, however, a problem in transit created a delay in the receipt of the samples by the National Import Specialist.

FACTS:

The handbags at issue consist of three different styles. Style BB209L, has an outershell of bamboo split shell with a synthetic leather flap decorated with coconut beads. The bag has a shoulder strap of synthetic leather and a lining of woven nylon fabric.

Style BLLB90-204 has an outershell of "Buntal" grass with synthetic leather piping. It has handles of synthetic leather and a lining of woven nylon fabric.

Style MQ90-11A has an outershell of "Buntal" grass loom with a snakeskin trimmed flap cover. The bag has a shoulder strap of synthetic leather and a lining of woven nylon fabric.

ISSUE:

How are the subject handbags with fabric linings classified in the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

Chapter 46, HTSUSA, provides for manufactures of straw, of esparto or other plaiting materials; basketware and wickerware. Note 1, Chapter 46, HTSUSA, provides:

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, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, 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.

Heading 4602, HTSUSA, provides for, among other things, basketware, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601. The Explanatory Notes, which are the official interpre- tation of the HTS at the international level, provide further information regarding the coverage of heading 4602, HTSUSA. It specifically names some of the articles included in the heading. Handbags are among the named articles.

Since the handbags at issue are made up of plaiting materials provided for in Chapter 46, they are classified in that chapter. The presence of a textile lining does not affect the classification of the handbags.

HOLDING:

Style BB209L is classified in subheading 4602.10.2100, HTSUSA, which provides for luggage, handbags and flatgoods, whether or not lined: of bamboo. The bag is dutiable at 12.5 percent ad valorem.

Styles BLLB90-204 and MQ90-11A are classified in subheading 4602.10.2500, HTSUSA, which provides for luggage, handbags and flatgoods, whether or not lined: of rattan or of palm leaf: other. They are dutiable at 18 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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