The tariff classification of a picnic tote bag from China

N073958 September 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Rita Grapp Liz Claiborne, Inc. One Liz Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a picnic tote bag from China Dear Ms. Grapp: In your letter dated August 25, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style SP10G01 is comprised of the following items: a tote bag, 3 polyvinyl chloride placemats, 2 melamine plates, 2 plastic tumblers, 2 stainless steel knives, forks and spoons, 2 cotton napkins, and a 100% cotton blanket. Style SP10G01 is a set as described in General Note of Interpretation (GRI) 3(b). The tote bag is the component that imparts the essential character of the set. The tote bag is constructed of 100% cotton canvas and coated on the outer surface of the bag with polyvinyl chloride (PVC) plastic sheeting. It has two speakers and a speaker jack permanently incorporated into it. The bag is designed to provide storage, protection, portability, and organization to food, beverages, and other personal effects during travel. It has a large textile-lined storage compartment with an open top and double carrying handles. The front exterior has an open pocket along the width of the bag. It measures approximately 18.5” (W) x 16.5” (H) x 10” (D). The tote bag with incorporated speakers is considered a composite good for tariff purposes. The essential character of the composite good is imparted by the tote bag. The applicable subheading for style SP10G01 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (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