The tariff classification of child’s tote bag from China.

NY J80209 January 28, 2003 CLA-2-42:RR:NC:TA:341 J80209 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Ms. Dana L. Bounds UPS Freight Services, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of child’s tote bag from China. Dear Ms. Bounds: In your letter dated January 17, 2003, on behalf of Midwest Quality Glove, Inc., you requested a tariff classification ruling for a child’s tote bag. A sample of style 20KB has been submitted. The item is a child’s double handle tote bag designed to contain personal effects during travel. It is manufactured with an exterior surface of 100% cotton textile material with pocket of clear PVC sheeting around the outside bottom portion of the bag. The bag measures approximately 9”(W) x 10 ¼”(H) with 3” gussets. Your sample is being returned as requested. The applicable subheading for style 20KB will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.4 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division