The tariff classification of tote bags from China

NY M83758 June 7, 2006 CLA-2-42:RR:NC:N3:351 M83758 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Christy Miller Customs Specialist Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of tote bags from China Dear Ms. Miller: In your letter dated May 22, 2006, you requested a tariff classification ruling. You submitted five samples of women’s tote bags. All are made of woven cotton with polyurethane trim. All are designed to contain personal effects on a daily basis. Style #BA2024, Nike Women’s Haute Clutch Bag, measures approximately 10” across, 5” wide and 6” deep. It has dual round polyurethane handles, an interior zipper pocket, and a center zipper opening. It is lined with 100% nylon textile fabric. Style #BA2026, Nike Women’s Haute Tube Bag, measures approximately 15” across and 5” in diameter. It is lined with 100% nylon textile fabric, has a center zipper opening, and an inside zipper pocket. It has dual flat polyurethane handles. Style #BA2027, Nike Women’s Haute Cross Country Bag, measures approximately 10” across, 5” wide and 12” deep. The bag has two polyurethane handles and an adjustable shoulder strap that is made of woven cotton fabric. The bag is lined with 100% nylon fabric and features an exterior pocket, interior zipper pocket, and center main zipper opening. Style #BA2028, Nike Women’s Haute Track Bag, measures approximately 15” across, 6” wide at the bottom and 10” deep. There are exterior and interior zipper pockets and the lining is 100% nylon. It has dual round polyurethane handles. Style #BA2061, Nike Women’s Small Shoulder Bag, measures approximately 11” across, 6” wide when opened, and 7” deep in the center. It has a 100% nylon lining, an inside zipper pocket, and a non-adjustable flat polyurethane strap that allows it to be carried on the shoulder, under the arm. The applicable subheading for Styles BA2024, BA2026, BA2027, BA2028, and BA2061 will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.3% ad valorem. You suggest that BA2024, BA2026, and BA2061 are classifiable in subheading 4202.22.4500, HTSUS, which provides for, inter alia, handbags, whether or not with shoulder strap, of cotton. However, Customs, and now Customs and Border Protection, has long held that subheading 4202.22.4500, HTSUS, does not apply to bags that are designed to contain personal effects on a daily basis, as these clearly are. Your attention is drawn to Headquarters Ruling 960899, dated September 24, 1999. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. All of the samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division