The tariff classification of tote bags from China

N053833 March 27, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of tote bags from China Dear Ms. Bodnar: In your letter dated March 5, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style N-0002315MN is a tote bag constructed of constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. The tote bag is designed to provide storage, protection organization, and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket on the sidewall. The bag has an open top with a magnetic closure and a single shoulder strap. It measures approximately 14.5” (W) x 11” (H) x 4” (D). Style R-0127121NW is a tote bag constructed with an outer surface of PVC plastic sheeting. The tote bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a nylon zipper closure with double carrying handles, and an adjustable, removable shoulder strap. It measures approximately 14” (W) x 12” (H) x 4” (D). In your letter, for style R-0127121NW, you suggest subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. This style is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. Therefore, it is more specifically provided for under subheading 4202.92.4500, HTSUS. The applicable subheading for styles N-002315MN and R-0127121NW 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