The tariff classification of tote bags from China

N056556 April 15, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4202.92.3031 Maria Padron Liz Claiborne, Inc. One Claiborne Avenue HQ2, 7th Floor North Bergen, NJ 07047 RE: The tariff classification of tote bags from China Dear Ms. Padron: In your letter dated April 1, 2009, you requested a tariff classification ruling. The samples submitted will be returned as requested. Style HBRUG826 is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) sheeting plastic. 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 and three open pockets on the sidewalls. It has a nylon zipper closure and double carrying handles. Both ends of the bag have a flap pocket with magnetic closures. The tote bag measures approximately 14” (W) x 11” (H) x 5.5” (D). Style HBRUG801 is a tote bag constructed with an outer surface of polyester textile 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 and open pockets on the sidewalls. It has a nylon zipper closure and double carrying handles. Both ends of the bag have pockets with zipper closures. The tote bag measures approximately 14” (W) x 9” (H) x 5.5” (D). The applicable subheading for style HBRUG826 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. The applicable subheading for style HBRUG801 will be 4202.92.3031, HTSUS, travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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