The tariff classification of a tote bag from Hong Kong

N051817 March 10, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a tote bag from Hong Kong Dear Ms. Fox: In your letter dated February 9, 2009 on behalf of Sugartown Worldwide, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 73231 is a cotton tote bag entirely coated on the outer surface with polyvinyl chloride (PVC) plastic sheeting material. The tote bag is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. It features a large textile-lined interior compartment with a zippered pocket and open pockets on the sidewalls. The bag has an open top with a magnetic closure and double carrying handles. It measures approximately 16” (W) x 14.5” (H) x 5” (D). The applicable subheading for style 73231 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. 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