The tariff classification of a tote bag from China

N062489 June 25, 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 a tote bag from China Dear Ms. Bodnar: In your letter dated May 28, 2009, you requested a tariff classification ruling. Your sample will be returned as requested. Style P-0054202NC is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined interior with a zippered compartment. It has an open top with a magnetic closure and double PVC carrying handles. It measures approximately 15.5” (W) x 10” (H) x 5” (D). In your letter, you suggest classification under tariff number 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. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). 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 bag 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. The tote bag is more specifically classified under 4202.92.4500, HTSUS. The applicable subheading for style P-0054202NC 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