The tariff classification of shopping-style tote bag from China

N037363 September 22, 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, N.J. 07047 RE: The tariff classification of shopping-style tote bag from China Dear Ms. Diamond: In your letter dated August 29, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style PXRU0728 is a shopping-style tote bag constructed with an outer surface of polyurethane (PU) sheeting plastic. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a one large main interior compartment with one hanging wall pocket and no additional features. It also has an open top, and double polyvinyl chloride (PVC) carrying handles. It measures approximately 12” (W) x 10.5” (H) x 5.5” (D). The applicable subheading for style PXRU0728 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