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NY N021074




January 16, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.12.2500

Ms. Lynne Desplanches
Tommy Bahama Group, Inc.
428 Westlake Ave. N Suite 388
Seattle, WA 98109

RE: The tariff classification of rattan handbags from China

Dear Ms. Desplanches:

In your letter dated December 14, 2007 you requested a tariff classification ruling.

Your letter provided additional information for two handbag samples submitted on October 3, 2007. The samples will be returned to you as you requested.

Style TW7262 is an oblong handbag measuring approximately 15” long x 7-1/2” tall with a tapered width of 1-1/2” – 5-1/2”. The bag features prominent front and back sides made of rattan cane webbing with black leather trim. The rattan cane webbing is backed with a reinforced black fabric. The bottom and ends of the handbag are made of black leather. In addition, the bag has a zippered top closure with a leather strap, two leather handles and a fabric lining with multiple pockets.

The outer surface of this style handbag consists primarily of two materials, rattan and leather. The essential character of this handbag is imparted by the rattan because the rattan covers the greatest surface area and provides the visual impact.

Style TW7257 is a rigid oval clutch style handbag measuring approximately 10” long x 5-1/2” high x 2-1/2” wide. The bag is constructed of interwoven rattan rods approximately 2 mm in diameter. It features a leather strap magnetic closure, an optional leather shoulder strap packed inside, a cushioned textile lining with a zippered pocket and two leather strips on the exterior bottom. The essential character of this style handbag is imparted by the rattan which comprises all of the outer surface except for the leather trim.

The applicable subheading for the rattan handbags, style TW7262 and style TW7257, will be 4602.12.2500, 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: Of rattan: Luggage, handbags and flatgoods, whether or not lined: Other. The rate of duty will be 18 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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