The tariff classification of tote bags from China

N030267 June 25, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Marlene Collins Liz Claiborne, Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, N.J. 07047 RE: The tariff classification of tote bags from China Dear Ms. Collins: In your letter dated June 4, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The style referred to as AX480, Harmony, is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket and two open pockets on the same sidewall. It has double shoulder straps with a drawstring and magnetic snap closure. The tote bag measures approximately 16” (W) x 12” (H) x 4” (D). The style referred to as AX467, Dinkley, is a tote bag constructed with an outer surface of PVC plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket on a sidewall, and two open pockets on the opposite sidewall. It secures with a nylon zipper closure and has a single shoulder strap with a metal hook at one end. The front exterior of the bag has a nylon zippered pocket. The tote bag measures approximately 15” (W) x 12” (H) x 4” (D). The style referred to as AX474, Landon, is a tote bag constructed with an outer surface of PVC plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket and two open pockets on the same sidewall. It secures with a nylon zipper closure and has a single shoulder strap with a metal hook at one end. The front exterior of the bag has a nylon zippered pocket with a pull-tab. The tote bag measures approximately 16” (W) x 12” (H) x 6” (D). The style referred to as AX455, Jonie, is a tote bag constructed with an outer surface of PVC plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket on a sidewall, and two open pockets on the opposite sidewall. It secures with a nylon zipper closure and has a single shoulder strap. The tote bag measures approximately 19” (W) x 12” (H). You have suggested that all the above styles could be classified within subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle. However, the above styles are more specifically provided for within subheading 4202.92.4500 HTSUS. The applicable subheading for styles AX480, AX467, AX474, and AX455 will be 4202.92.4500, 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