The tariff classification of a tote bag from China

N041408 November 10, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a tote bag from China Dear Ms. Fox: In your letter dated October 10, 2008 on behalf of Marc Jacobs International, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style M383039 is a tote bag constructed from a cotton textile fabric that is completely coated on one side with a solid sheet of aluminum foil. The sheet of aluminum foil is on the outer surface of the tote and is considered, for classification purposes, to be the outer most surface of the bag. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The interior of the bag is unlined. It features a hanging zippered pocket and two open pockets on the same sidewall. The bag has an open top and double carrying handles. It measures approximately 14” (W) x 14” (H) x 5” (D). The applicable subheading for style M383039 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other containers and cases, other, 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