The tariff classification of a tote bag from China

NY J84977 May 29, 2003 CLA-2-42:RR:NC:3:341 J84977 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Yvonne M. W. Richardson Import Manager C/o The Millwork Trading Co., Ltd. 1372 Broadway 2nd Floor New York, NY 10018 RE: The tariff classification of a tote bag from China Dear Ms. Richardson: In your letter dated May 22nd, 2003 you requested a tariff classification ruling. The request is on behalf of Bed, Bath, and Beyond. The sample submitted, identified as Item #F13-003B “Summer Tote” bag, is a combination of two bags, one nested within the other. The larger bag, measuring approximately 17 ½”W x 15”H x 4 ½”D, is an open bag constructed of PVC sheeting and features matching webbed fabric shoulder straps. The inside bag measures approximately 18 ½”W x 14 ½”H x 4 ½”D, and is constructed with an exterior surface of 100 percent cotton terrycloth material. The lined open bag features two webbed fabric carrying straps and is fastened to the larger, PVC bag with snap tabs. You indicate that the item is to be imported, packaged ready for retail sale as a unit. The sample will be returned as requested. The applicable subheading for item F13-003B, 2 piece tote bag set, 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 or of textile materials, 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division