The tariff classification of a tote bag from China.

NY K80941 December 22, 2003 CLA-2-42:RR:NC:TA:341 K80941 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. David Barnard Limited Brands, Inc. Four Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a tote bag from China. Dear Mr. Barnard: In your letter dated December 12, 2003, on behalf of Bath and Body Works, Inc., you requested a tariff classification ruling for a tote bag. A sample of style 50775 has been submitted. The item is a double handle, open top tote bag designed to contain personal effects and accessories during travel. It is manufactured of transparent polyvinyl chloride (PVC) sheeting with a textile panel of cotton canvas around its bottom. The bag is essentially of the transparent plastic sheeting material. The interior of the bag is unlined with no additional features. It measures approximately 16”(L) x 13 ¾”(H) x 7 ½”(W). Your sample is being returned as requested. In your letter you propose classification under 4202.92.1500, HTSUSA, which provides for travel, sports and similar bags, of vegetable fibers and not of pile or tufted construction, of cotton. However, the tote bag, which is essentially of the plastic sheeting material is more specifically provided for in heading 4202.92.4500, HTSUSA, which provides for travel, sports and similar bags, other. The applicable subheading for style 50775 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. The rate of duty for 2004 will remain the same. 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