The tariff classification of a tote bag, sunglass case and toiletry bag from China

N024855 April 8, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4202.32.2000 Jennifer Kirn World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of a tote bag, sunglass case and toiletry bag from China Dear Ms. Kirn: In your letter dated March 13, 2008 on behalf of Ore Originals, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Style S803 is comprised of a tote bag and sunglass case. For classification purposes, the items are not considered to be a set. Although sold together, the items are not designed to meet a particular need or carry out a specific activity. Consequently, each item is classifiable separately under its appropriate heading. The tote bag of style S803 is 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 an unlined main compartment with no additional features. The bag has two webbed carrying straps and a top zipper closure. The front exterior has an open pocket. It measures approximately 17.5” (W) x 12.5” (H) x 7” (D). The sunglass case of style S803 is constructed with an outer surface of PVC plastic sheeting material. It has a main compartment and is secured by an elastic band. It measures approximately 3.25” (W) x 6.5” (L). Style S812 is a toiletry bag constructed of PVC plastic sheeting material. The bag is designed to provide storage, protection, organization and portability to personal effects. It has an unlined main compartment with no additional features. The bag has a zipper closure along three sides and a webbed carrying handle. It measures approximately 9.5” (W) x 6.5” (H) x 4.5” (D). You have suggested classification under 3926.20.9050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other, other. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(ij). Therefore, the tote bag, sunglass case and toiletry bag are classified in heading 4202. The applicable subheading for the tote bag and toiletry 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 sheeting of plastic, other. The rate of duty will be 20% ad valorem. The applicable subheading for the sunglass case will be 4202.32.2000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, 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