The tariff classification of tote bag from China.

NY K81715 January 20, 2004 CLA-2-42:RR:NC:TA:341 K81715 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of tote bag from China. Dear Ms. Bonadonna: In your letter dated January 8, 2004, on behalf of Bed Bath and Beyond Procurement Co., Inc., you requested a classification ruling for a tote bag. The sample submitted is identified as SKU #13224579 and UPC #444444794987 “Microfibre Photo Tote”. The item is a double handle tote bag similar to a shopping bag designed to contain personal effects on a daily basis. It is manufactured with an exterior surface of 100 polyester with a backing of laminated plastic sheeting. The bag features a divided, vinyl-lined interior with 5 built-in clear vinyl frames for displaying photographs on one exterior side. The bag measures approximately 18.5”(W) x 11.75”(H) x 4.75”(D). Your sample is being returned as requested. The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of textile materials, of man-made fibers. The duty rate will be 17.6 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