The tariff classification of a tote bag with radio and garden tools from China

N058770 May 28, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Kerry Layton INDesigns Global, Inc. 7500 W. 110th Street Overland Park, KS 66210 RE: The tariff classification of a tote bag with radio and garden tools from China Dear Ms. Layton: In your letter dated, April 21, 2009, you requested a tariff classification ruling. Your sample will be returned as requested. The sample you refer to as the “Radio Garden Tote” is a tote bag constructed with an outer surface of 600 denier polyester textile material. It features a built-in radio and is imported with gardening gloves, a spray bottle and five garden tools. The bag is designed to provide storage, protection, portability, and organization to gardening items and other personal effects during travel. It has a textile-lined main compartment, a top zipper closure, and double carrying handles. The front exterior has a zippered pocket that houses the built-in AM/FM radio with two mini speakers, and connects to an amplifier located in a pocket inside the bag. The radio and speakers are built into the bag and cannot be removed. The amplifier has a connection that can be plugged into a media device. The rear exterior of the bag has five open pockets and five elastics bands that hold each garden tool in place. Both ends of the tote bag have open mesh pockets. The bag measures approximately 12" (W) x 12" (H) x 5" (D). For classification purposes, the tote bag, garden tools and accessories will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a "set" for tariff classification purposes: (a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The tote bag with built-in radio and garden tools meet the qualifications of "goods put up in sets for retail sale." The components consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this case, it is the tote bag with built in radio which imparts the essential character. The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty 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