The tariff classification of a tote bag from China

N024123 March 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Annette Diamond Liz Claiborne Inc. Two Claiborne Avenue Bldg HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a tote bag from China Dear Ms. Diamond: In your letter dated February 28, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style SBRU4915 is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting material. The bag is designed to provide storage, organization, protection, and portability for clothing and other personal effects during travel. It has a textile-lined main compartment with a zippered wall pocket on a sidewall, and two open pockets on the opposite sidewall. It features double carrying handles and a top zipper closure. It measures approximately 17” (W) x 12” (H) x 8” (D). The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent 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