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NY F81352




January 13, 2000

CLA-2-46:RR:NC:2:230 F81352

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.2920; 4602.10.2940

Ms. Rita Pitts
Dillard’s
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of handbags made of plaited abaca strips from the Philippines

Dear Ms. Pitts:

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

The ruling was requested on three styles of women’s handbags. One sample of each style was submitted for review and will be returned to you as you requested.

Style ML-99-4729 is a tall oval bag measuring approximately 12 inches high by 13 inches long by 6 inches deep. It is made of bundles of abaca strips braided and placed side by side. The braids are held together with a vegetable fiber material. The bag has two handles of leather and a long narrow strap of leather that may be used as a tie closure. The outside of the bag is decorated with straps of leather. The bag is not lined with any material or fitted with any pockets or other compartments. The bag is suitable as a carry bag for a variety of articles.

Style 99-0307 is a rectangular handbag measuring approximately 10 inches high by 12 inches long by 4 inches deep. It is made of interwoven braids of abaca strips. It has a few horizontal rows of braided cord for decorative effect and it has a loop and button closure made of braided cord. It has two handles made of leather straps. It is fully lined with a textile material and it has an inside pocket.

Style 99-0308 is a smaller handbag identical to style 99-0307 in form and construction. The bag measures approximately 7-1/2 inches high by 9 inches long by 3 inches deep.

The applicable subheading for the abaca handbags, styles 99-0307 and 99-0308, will be 4602.10.2920, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of plaiting materials; luggage, handbags and flatgoods, whether or not lined; other, handbags. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the abaca bag, style ML-99-4729, will be 4602.10.2940, HTSUSA, which provides for articles of plaiting materials; luggage, handbags and flatgoods, whether or not lined; other, other. The rate of duty 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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