HQ 955219: Child's handbag made of plaited straw material; headings 4202 and 4602; Legal Note 1 to Chapter 46; Explanatory Notes to heading 4602; GRI 3(b); essential character; Explanatory Notes To GRI 3(b)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                 

                            HQ 955219

                         February 3, 1994

CLA-2 CO:R:C:T 955219  NLP

CATEGORY: Classification

TARIFF NO.: 4602.10.2920
     
Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE:  Child's handbag made of plaited straw material; headings    4202 and 4602; Legal Note 1 to Chapter 46; Explanatory Notes
     to heading 4602; GRI 3(b); essential character; Explanatory      Notes To GRI 3(b)

Dear Mr. Epstein:

     This is in response to your letter of October 13, 1993, on
behalf of your client, Sarne Corp., in which you requested the
tariff classification of a child's straw handbag under the
Harmonized Tariff Schedule of the United States (HTSUS).  A
prototype sample of the handbag was submitted for our review and
will be returned to you under separate cover.

FACTS:

     The subject merchandise is a child's handbag that is
designed to be carried on the shoulder by a strap.  The bag
measures approximately 5 inches in width, 4 inches in height and
2 inches in depth.  It has a printed fabric top which is designed
to be tucked into the bag's interior.  However, it can also be
pulled out of the opening of the handbag to increase the
handbag's carrying capacity.  The top of this fabric is hemmed
and has a drawstring strung through the hem.  The front of the
bag has a matching printed fabric bow attached to it.  The
interior of the bag is lined with a 65% polyester and 35% cotton
fabric material.

     The outside of the handbag is constructed from wheat straw
which has been assembled into strips that are interwoven to form
strands.  These strands of straw material are rectangular in
shape and have been sewn together, one on top of another, to form
the outside shell of the handbag.  Additional oval shaped strands
of plaited straw material have been sewn on underneath the
handbag shell to form its bottom.  A thin strip of plaited straw
covers the middle section of the bottom.

     The handbag's strap is approximately 39 inches in length and
is made of a 65% polyester and 35% cotton woven material.  The
strap is attached to the handbag by threading it through two gold
colored plastic rings and tying knots at both ends of the strap.

 ISSUE:

     What is the tariff classification of the subject handbag?

LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes
otherwise require, the remaining GRI's may be applied, taken in
order.

     Chapter 46, HTSUS, provides for "[m]anufactures of straw, of
esparto or other plating materials; basketware and wickerwork." 
Legal Note 1 to Chapter 46, HTSUS, provides:

     In this chapter the expression "plaiting materials" means   materials in a state or form suitable for plaiting,    interlacing or similar processes; it includes straw, osier  or
willow, bamboos, rushes, reeds, strips of wood, strips of   other
vegetable materials (for example, raffia, narrow  leaves or
strips cut form broad leaves) or bark....

     Heading 4602, HTSUS, provides for, inter alia, basketware,
wickerwork and other articles, made directly to shape from
plaiting materials or made up from articles of heading 4601. 
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs), although not legally binding, are the
official interpretation of the nomenclature at the international
level and provide further information regarding the coverage of
heading 4602, HTSUS.  The ENs specifically name some of the
articles included in the heading.  Handbags are among the named
articles.

     Since the handbag at issue is made up of plaiting material
provided for in Chapter 46, HTSUS, it is classifiable in that
chapter.  Specifically, it would be classifiable in heading 4602,
HTSUS.  However, as the bag is also made of a 65% polyester and
35% cotton textile liner that is visible and forms part of the
outer surface of the bag, it is potentially classifiable in
heading 4202, HTSUS, which provides for, inter alia, "[t]runks,
suitcases,...; handbags,... and similar containers, of
leather...of textile materials...."  Therefore, as the handbag is
prima facie classifiable under two headings of the HTSUS based
upon its material composition, the principles set forth in GRI 3
are to be utilized to render a final classification
determination.
 
     GRI 3(a) states the following: 

          When, by application of rule 2(b) or for any other          reason, goods are, prima facie, classifiable under two
or        more headings, classification shall be effected as
follows:  

          (a)  The heading which provides the most specific                description shall be preferred to headings                       providing a more general description. 
However,                 when two or more headings each refer to
part only                of the materials or substances contained
in mixed            or composite goods. . . , those headings are
to be               regarded as equally specific in relation to
the                 goods, even if one of them gives a more
complete                 or precise description of the goods. 

     As noted above, the handbag is classifiable under two
headings of the tariff schedule based upon its material
composition.  Pursuant to GRI 3(a), these headings are to be
regarded as equally specific in relation to one another. 
Therefore, we cannot classify this item on the basis of GRI 3(a). 
We look to GRI 3(b), which provides the following:

          (b)  Mixtures, composite goods consisting of different                materials or made up of different components, and                goods put up in sets for retail sale, which       
               cannot be classified by reference to 3(a), shall                 be classified as if they consisted of the                        material or component which gives them
their                    essential character, insofar as this
criterion is             applicable.

     Regarding "essential character", EN VIII to GRI 3(b), page
4, states that: 

          (VIII)  The factor which determines essential          
                  character will vary as between different kinds                   of goods.  It may, for example, be determined                    by the nature of the material or
component,                       its bulk, quantity, weight or
value, or by the                 role of a constituent material
in relation to                        the use of the goods.

The essential character of the handbag is imparted by the plaited
straw material.  The plaiting provides the main visual appeal to
the handbag and it covers more of the bag's surface area than the
printed textile fabric material.  Accordingly, the handbag is 
classifiable as an article made from plaiting materials in
heading 4602, HTSUS.  

HOLDING:

     The child's handbag made of plaited straw material is
classifiable in subheading 4602.10.2920, HTSUS, which provides
for "[b]asketwork, wickerwork and other articles, made directly
to shape from plaiting materials or made up from articles of
heading 4601;...[o]f vegetable materials: [l]uggage, handbags and
flatgoods, whether or not lined: [o]ther: [h]andbags."  The rate
of duty is 5.3% ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division