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NY N019413





December 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.19.2940

Ms. Rebecca Cheung
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a wheat straw tote bag from China

Dear Ms. Cheung:

In your letter dated October 31, 2007 you requested a tariff classification ruling.

The ruling was requested on a tote bag, style # WS026480. A sample of the product was submitted, which will be returned to you as you requested.

The sample consists of a large tapered bag measuring approximately 12” high, 5” deep, 19” wide on the top and tapering to 12” wide on the bottom. It is constructed of a continuous plaited strip of wheat straw which is wound around to form the shape and body of the entire bag. The shape is held in place by sewing the overlapping plait together. The bag is embellished on the exterior with three 2-1/4” wide horizontal bands of silver-colored plastic sheeting covered with plastic sequins. In addition, the tote bag has two short transparent plastic resin handles, a button-snap closure and a fabric lining with two inside pockets.

The essential character of this bag is imparted by the wheat straw. Although both the silver plastic bands and the wheat straw are about equally visible on the outer surface, the plastic bands are only placed on top of the wheat straw as decoration. Hence, the entire outer surface is composed of the wheat straw. The nature and character of this bag can best be described as a decorated wheat straw bag. The bag does not have the nature or character of a plastic bag decorated with wheat straw.

The applicable subheading for the tote bag, style # WS026480, will be 4602.19.2940, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Luggage, handbags and flatgoods, whether or not lined: Other (than of willow or of palm leaf): Other (than handbags). The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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