The tariff classification of tote bags from China

N067478 July 29, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 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 June 26, 2009, you requested a tariff classification ruling. Your samples will be returned. Style N-0143107NW is a tote bag constructed with an outer surface of man-made fiber with polyvinyl chloride (PVC) trim. It is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with a magnetic closure. The back exterior has a metal zippered pocket. It measures approximately 15” (W) x 9” (H) x 4” (D). Style P-0054901NC is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. It is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It secures with both a nylon zipper closure at the top, and a flap with a magnetic closure. Both ends of the bag have open pockets. It has a single shoulder strap and measures approximately 14.5” (W) x 11” (H) x 4.5” (D). Style P-0056502NC is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. It is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It secures with a nylon zipper closure at the top and has double carrying handles. The front exterior has two vertical zippered pockets. It measures approximately 15” (W) x 10.5” (H) x 6.5” (D). For all three styles, you suggest that they should be classified as handbags. Classification under the Harmonized Tariff Schedule of the United States (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. The tote bags are more specifically classified under subheading 4202.92.4500, HTSUS. The applicable subheading for N-0143107NW will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% ad valorem. The applicable subheading for P-0054901NC and P-0056502NC 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