The tariff classification of a PVC tote bag from China

PD E80342 April 26, 1999 CLA-2-42:SE:C:D:G02 E80342 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 1515 Broadway New York, NY 10036 RE: The tariff classification of a PVC tote bag from China Dear Ms. Wierbicki: In your letter dated April 6, 1999 you requested the tariff classification for an Avon Teddy Bear Tote Bag no. PP190377 on behalf of your client, Avon Products of New York, NY. No. PP190377 is rectangular in shape and measures approximately 8" x 4 1/2" x 9". The bag is constructed wholly of PVC sheeting. It features a top opening without closure and two carry handles of PVC. The two large sides of the bag are each printed with the Avon Teddy Bear character shown in five different poses. The Avon Teddy Bear is depicted wearing a pullover emblazoned with the logo. A PVC cut-out of this character is attached to one of the carry handles by means of a small metal chain. The applicable subheading for style PP190377 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample is being returned herewith in accordance with your request. 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. Sincerely, Artis M. Morgan, Jr. Port Director Seattle