HQ 082996: Classification of a ladies' handbag of plaited paper

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 082996

                                    August 22, 1989

            CLA-2 CO:R:C:G 082996 JLJ 829668

            CATEGORY: Classification

            TARIFF NO.: 4602.10.2920

            Ms. Christine Berghofer
            Customs Manager
            Associated Merchandising Corporation
            50 Terminal Road
            Secaucus, New Jersey  07094

            RE:  Classification of a ladies' handbag of plaited paper

            Dear Ms. Berghofer:

                 You requested a tariff classification for a ladies'
            handbag made of plaited paper to be imported from Italy.  You
            submitted a sample along with your request.

            FACTS:

                 The sample submitted is a ladies' handbag made of plaited
            paper with a painted lacquer finish.  It has a man-made fiber
            textile shoulder strap and trim.

            ISSUE:

                 How is this plaited paper handbag classified under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA)?

            LAW AND ANALYSIS:

                 You feel that the instant handbag should be classified
            under the provision for other articles, made directly to shape
            from plaiting materials or made up from articles of heading
            4601: of vegetable materials: luggage, handbags and flatgoods:
            other: handbags, in subheading 4602.10.2920, HTSUSA.  Heading
            4601 covers plaits and similar articles of plaiting materials.




















                                          -2-


                 Chapter Note 1, Chapter 46, HTSUSA, says that "plaiting
            materials" includes strips of paper.  The Explanatory Notes for
            Heading 4601, which covers plaits and similar products of
            plaiting materials, include plaiting materials which have been
            formed of strands woven together in the manner of warp and weft
            fabrics.  This is exactly how the plaited paper handbag's
            surface is made--of strips of paper woven together in the
            manner of warp and weft fabrics; therefore, this handbag is
            classifiable in Heading 4602 as an other article made up from
            goods of heading 4601.  We note that the handbag cannot be
            classified as a paper yarn handbag because the Explanatory
            Notes for Heading 5308, which covers paper yarns, specify that
            single paper yarns are made by twisting or rolling lengthwise
            strips of moist paper, and the instant strips of paper are
            neither twisted nor rolled.

            HOLDING:

                 The instant plaited paper handbag is classified in
            subheading 4602.10.2920, HTSUSA, dutiable at the rate of 5.3
            percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


























            6cc:  A.D., N.Y. Seap. (NIS-341)
            Jones library
            name: 082996JLJ
            JLJohnson:peh:8/14/89