The tariff classification of tote bags from China

N058977 May 29, 2009 CLA-2-42:OT:RR:NC:N4:441 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 28, 2009, you requested a tariff classification ruling. The samples will be returned as requested. Style N-0016402MN is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) sheeting plastic material. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined main storage compartment with a zippered pocket on the sidewall. It has an open top with magnetic closure and two carrying handles. The front exterior has a pocket with a drawstring closure. It measures approximately 14” (W) x 9.5” (H) x 3.5” (D). Style N-0016401MN is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) sheeting plastic material. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined main storage compartment with a zippered pocket on the sidewall. It has a top zipper closure and a single carrying handle. The front exterior has a pocket with a drawstring closure. It measures approximately 13.5” (W) x 13” (H) x 4” (D). In your letter, for both styles, you suggest 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. 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. The bags are more specifically classified under 4202.92.4500, HTSUS. The applicable subheading for styles N-0016402MN and N-0016401MN 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