Reconsideration of NY N271289; classification of a tote bag from China.

HQ H278965 January 24, 2020 OT:RR:CTF:CPMM:ABL CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Rita GrappAnne Klein 1411 Broadway, 21st Floor New York, NY 10018 RE: Reconsideration of NY N271289; classification of a tote bag from China. Dear Ms. Grapp, This is in response to your July 7, 2016 request for reconsideration of New York Ruling Letter (NY) N271289, dated January 7, 2016, on behalf of your client, Anne Klein submitted through the electronic rulings portal to the National Commodity Specialist Division (NCSD), pertaining to the tariff classification of the ‘a tote bag from China” under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, the tote bag was described as follows: Style K5248A is a tote bag constructed with an outer surface of plastic sheeting material. The tote bag is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The bag features two shoulder straps, no closure, an unlined interior, and one interior pocket. It measures approximately 15.5” (W) x 11” (H) x 5” (D). U.S. Customs and Border Protection (CBP) determined that the product was classified in subheading 4202.92.4500, HTSUS, which provides for “travel, sports, and similar bags, with outer surface of sheeting of plastic, other.” You claim classification in subheading 4202.91.0090, HTSUS, which provides for “articles constructed with an outer surface of leather.” Your reconsideration request was forwarded to this office for review. In your request, you state that despite the plastic sheeting, the tote bag has an outer surface of leather and should be classified under subheading 4202.91.0090, HTUS. Furthermore, you cite to the Explanatory Notes (“EN”) 42.02 stating that the expression “with outer surface of leather” includes leather, coated with a thin layer of plastics or synthetic rubber which is invisible to the naked eye, to protect the leather surface, no account being taken of a change in colour or shine.” While the EN’s allow the plastic coating to be disregarded when it is invisible to the naked eye, and you argue it is in fact naked to the human eye, CBP laboratory analysis has determined otherwise and has concluded that the plastic sheeting is visible to the naked eye, even though it is less than 0.15 mm in thickness. We affirm this finding. For the aforementioned reasons, we hereby affirm NY N271289, the applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. Under Column one, the rate of duty will be 20 percent ad valorem. Sincerely, Craig T. Clark, Director Commercial and Trade Facilitation Division