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February 11, 1999

CLA-2-46:RR:NC:2:230 D86251

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.2500; 4602.10.2940

Ms. Karen Takasaki
G. Hensler & Co.
539 Bryant Street
San Francisco, CA 94107

RE: The tariff classification of straw tote bags, abaca tote bags, palm leaf tote bags and cornhusk tote bags from China and from the Philippines

Dear Ms. Takasaki:

In your letter dated November 17, 1998 you requested a tariff classification ruling on five bags made of plaiting materials. Additional information was submitted by you on January 4, 1999. A Customs Laboratory analysis on two of the materials was completed on February 5, 1999.

Samples of five styles of tote bags were submitted. The bags are intended for your client Gap W’s, Gap K’s & Gap Outlet. Style GBG-502 is described as a large bangkuang tote (made in the Philippines). It is stated to be made of bangkuang straw material. The sample is a large open bag made of interwoven dried grass stalks. It has two handles made of the same material and a row of artificial flower decorations on the outside. It has no closures, pockets or lining.

Style GBG-503/GBG440R is described as a small bangkuang tote (made in the Philippines). It is stated to be made of bangkuang straw material. The sample is a small open bag in the same style as GBG-502 and it is made of the same material. Similarly, it has no closures, pockets or lining.

Style GBG-502L is described as a large lupiz tote (made in the Philippines). It is stated to be made of lupiz straw material. Subsequent information submitted by you stated that the material was derived from the inner part of the abaca plant (Musa textilis). Our laboratory analysis confirmed that the material was abaca and further stated that the material was derived from the stem of the plant. The sample is a large open bag made of interwoven braided strips of the lupiz material. It has two handles made of the same material. It has no closures, pockets or lining.

Style KHSU99-425 is described as a sabutan tote with plaid binding (made in the Philippines). It was stated to be made of sabutan straw material. However, this was subsequently corrected by you stating that the material is from the leaf of a palm tree. Our laboratory analysis verified that the material was palm leaf. The sample is a small open bag made of interwoven flat strips of sabutan. It has two handles made of the same interwoven material. A plaid textile binding covers the top rim of the bag and the edges of the handles. The bag has no closures, pockets or lining.

Style OHSU99-01 is described as a cornhusk tote with pvc handles (made in China). It is stated to be made of cornhusk straw material. The sample is a large open bag approximately 11 inches high and 14-1/2 inches wide. It has a 9 inch wide opening with no closures. It has a textile lining with one zippered pocket. It is made of interwoven bundles of cornhusk strips.

The applicable subheading for the sabutan (palm leaf) tote bag, style KHSU99-425, will be 4602.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made directly to shape from plaiting materials; of vegetable materials; luggage, handbags and flatgoods, whether or not lined; of rattan or of palm leaf; other. The duty rate will be 18 percent ad valorem.

The applicable subheading for the large and small bangkuang (straw) tote bags, styles GBG-502 and GBG-503/GBG440R, the lupiz (abaca) tote bag, style GBG-502L, and the cornhusk tote bag, style OHSU99-01, will be 4602.10.2940, HTSUSA, which provides for articles made directly to shape from plaiting materials; of vegetable materials; luggage, handbags and flatgoods, whether or not lined; other; other. The duty rate will be 5.3 percent ad valorem. 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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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