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NY E86633




October 1, 1999

CLA-2-46:RR:NC:2:230 E86633

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.90.0000

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of handbags made of woven cellular plastic strips from China

Dear Ms. Kobs:

In your letter dated August 30, 1999 you requested a tariff classification ruling.

The ruling was requested on two handbags, described as “vinyl basketweave” and identified as style # LH1406 A/B/C and style # LM1354 A/B. A sample of each was submitted which will be returned to you as you requested.

Style # LH1406 A/B/C is an imitation leather handbag measuring approximately 8 inches high by 11 inches long by 4 inches wide. It has two handles, a detachable shoulder strap, a zipper closure on top and a textile lining. The front and back sides of the handbag are made of a woven plastic material. The ends and the bottom of the bag are made of a continuous plastic sheeting material.

Style # LM1354 A/B is an imitation leather shoulder bag measuring approximately 7-1/2 inches high by 7 inches long by 2-1/2 inches wide. It has a shoulder strap, a flap top with a magnetic snap closure and a textile lining. The front side and the flap top are made of a woven plastic material. The back side and the bottom are made of a continuous plastic sheeting material.

The essential character of both handbags is imparted by the woven material. The woven material covers more of the outer surface area of the bags and provides the greater visual impact.

The woven material consists of horizontal and vertical strips (narrow widths) of cellular plastic backed with knit fabric. The horizontal strips are approximately 5.5 mm wide and the vertical strips are approximately 4 mm wide. Alternating between each horizontal strip of cellular plastic is a plait of braided yarn approximately 3 mm wide. The total amount of braided yarn comprises less than a third of the area of the woven material.

The 5.5 mm wide and 4 mm wide strips (narrow widths) of cellular plastic backed with a knit fabric are not considered man-made textile materials of Section XI of the Harmonized Tariff Schedule of the United States (HTSUS), specifically Chapters 54 and 56. Rather, they are plastic strips of heading 3921, HTSUS, which provides for certain plates, sheets, film, foil and strip of plastics. Plastic strips of Chapter 39, HTSUS, may be considered “plaiting materials” as defined in Chapter 46, Note 1, HTSUS. Articles made up from plaiting materials of plastics of Chapter 39, HTSUS, by weaving or similar processing are classifiable as manufactures of plaiting materials in Chapter 46, HTSUS.

Accordingly, the applicable subheading for the woven plastic handbags, style # LH 1406 A/B/C and style # LM 1354 A/B, will be 4602.90.0000, HTSUS, which provides for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials). The rate of duty will be 3.5 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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