U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4202.92.9026
$300.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
21 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of a garden tote and cellular phone holder from China.
NY K89132 September 27, 2004 CLA-2-42:RR:NC:TA:341 K89132 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 4202.92.6091 Ms. Marsha McCabe Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a garden tote and cellular phone holder from China. Dear Ms. McCabe: In your letter dated August 27, 2004, you requested a classification ruling for a garden tote and cellular phone holder. The samples submitted are identified as style numbers 14 and 17. Style 14 is an accordion style tote bag manufactured of 100% nylon mesh designed to provide storage, protection and organization for garden tools and accessories. The bag features three divided interior compartments, open storage pockets on each exterior wall, double integrated carrying handles in addition to double webbed textile carrying straps. In its collapsed condition the bag measures approximately 10”(H) x 8”(W). It is secured by means of flaps with hook and loop fastener. Style 17 is a carrying case specially fitted and designed to store, protect and transport a cellular phone. It is manufactured with an exterior surface of 100% cotton woven textile material. It measures approximately 6”(H) x 2”(W) x 1”(D). It is designed to be worn on the belt by means of a molded plastic belt clip. The top of the case is secured by means of a flap with hook and loop fastener. Your samples are being returned as requested. The applicable subheading for style 14, the garden tote, will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… tool bags and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for style 17, the cellular phone case, will be 4202.92.6091, HTS, which provides in part, for other bags and containers, with outer surface of textile materials, other, of cotton, other. The duty rate will be 6.3 percent ad valorem. HTS 4202.92.9026 falls within textile category designation 670. HTS 4202.92.6091 falls within textile category designation 369. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. 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