The tariff classification of a shopper tote from China

N005301 February 12, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kim Jones Harry F. Long, Inc. 608 Lambert Pointe Hazelwood, MO 63042 RE: The tariff classification of a shopper tote from China Dear Ms. Jones: In your letter dated January 11, 2007, you requested a tariff classification ruling, on behalf of your client, Secus of St. Louis Missouri. Your sample is being retained as an official sample. The sample submitted is a collapsible shopper tote wholly made up of polyvinyl chloride (PVC) plastic sheeting. The bag is unique in that in its original position it is flat and resembles a placemat. It is designed with cut-outs so that when in use the bag extends to proportions of approximately 7" (W) x 12" (H) x 5”(D). It provides protection, portability, organization and storage to personal effects during travel. You have suggested classification within tariff number 3923.29.9000, Harmonized Tariff System of the United States, (HTSUS) which provides, in part, for articles for the conveyance or packing of goods of plastics. Classification within Chapter 39 is subject to Legal Note 2 (ij) which excludes containers and cases of heading 4202, HTSUS. The applicable subheading for the bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem. 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/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division