The tariff classification of a reversible tote bag from China.

NY G87896 March 12, 2001 CLA-2-42:RR:NC:TA:341 G87896 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Djibril Makalou Ann Taylor 1372 Broadway, 5th Floor New York, NY 10018 RE: The tariff classification of a reversible tote bag from China. Dear Mr. Makalou: In your letter dated February 22, 2001, you requested a tariff classification ruling for a reversible tote bag. The sample submitted is identified as style 79-11454. The item is a reversible tote bag measuring approximately 14 ½”(W) x 9 ¼”(H) x 4 ½”(D) designed to contain personal effects and accessories during travel. It is manufactured of 100 percent nylon on one side and polyvinyl chloride (PVC) sheeting on the reverse side. The bag is capable of being turned inside out, allowing either fabric to be the outer surface. There is no essential character. Therefore the item will be classified according to the material which fall last in the tariff. GRI-3(c) Noted. The item is of PVC plastic sheeting. Your sample is being returned as requested. The applicable subheading for style 79-11454 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, other. 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). 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division