The tariff classification of a tote bag from China

N052287 March 18, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Lisa R. Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a tote bag from China Dear Ms. Collier: In your letter dated February 12, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 4109 is a tote bag constructed of 100% nylon textile material coated on the outer surface with polyurethane (PU) sheeting plastic. The bag is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. The bag has a main textile-lined compartment with a zippered pocket on the sidewall. It has a metal zipper closure and a shoulder strap. The front exterior of the bag has two open pockets. It measures approximately W” x 12.5” (H) x 6” (D). Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether, and the extent to which, the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style 4109 consists of the plastic; therefore the article is classified as having an outer surface of sheeting plastic. The applicable subheading for style 4109 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