The tariff classification of tote bags from China

N050218 February 27, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Dena Ayer Micra Company 167-14 146th Road Jamaica, N.Y. 11434 RE: The tariff classification of tote bags from China Dear Ms. Ayer: In your letter dated January 27, 2009 on behalf of L & Leung Leatherware, Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The style referred to as “Flap” is a tote bag constructed with an outer surface of polyurethane (PU) 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 zippered and open pockets on the sidewalls. The bag has a small flap and secures with a magnetic closure. It has double carrying handles and measures approximately 15” (W) x 11” (H) x 7” (D). The style referred to as “Hobo” is a tote bag constructed with an outer surface of polyurethane (PU) 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 sidewalls. The bag secures with a metal zipper closure and has a single shoulder strap. The bag can be tightened at the middle by pulling on the drawstring cords. It measures approximately 16” (W) x 13” (D) x 4.5” (D). In your letter you suggested classification of the bags under subheading 4202.22.1500, Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, the tote bags are designed and sized to contain the larger personal effects that would normally be associated with a travel bag such as clothing, books, sundry articles or food. Therefore, the bags are more appropriately classified under subheading 4202.92.4500, HTSUS. The applicable subheading for the tote bags 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