The tariff classification of tote bags from China

N057066 April 15, 2009 CLA-2-42:OT:RR:NC:N3:441 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 April 7, 2009, you requested a tariff classification ruling. The samples will be returned as requested. Style E-0000802MME is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. 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 a nylon zipper closure with double carrying handles, and a removable shoulder strap with metal clips at each end. It measures approximately 14" (W) x 9" (H) x 5" (D). Style E-0001001MME is a tote bag constructed with an outer surface of PVC plastic sheeting. 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 two open pockets on the sidewall. The bag has an open top with a magnetic closure and double shoulder straps. The front exterior of the bag has two diagonal zippered pockets. It measures approximately 17” (W) x 9” (H). In your letter, for both styles, you suggest classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The tote bags are 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, they are more specifically provided for 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 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