The tariff classification of a tote bag from China

N087673 December 17, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Jenny Hecht Kooba 141 W. 36th Street, 6th Floor New York, NY 10018 RE: The tariff classification of a tote bag from China Dear Ms. Hecht: In your letter dated December 10, 2009, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “White Sophie” is a tote bag imported with a removable pouch. Both pieces are constructed of a textile material that is predominately covered on the outer surface with polyurethane (PU) plastic sheeting. The outer surface constituent material is the plastic sheeting. The tote bag and pouch are considered a set for tariff purposes. The tote bag imparts the essential character to the set. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The interior of the tote bag is textile-lined with a zippered pocket and three open pockets on the sidewalls. The bag has an open top with a magnetic closure and double leather carrying handles. It measures approximately 19” (W) x 17.5” (H) x 2.5” (D). The applicable subheading for the tote bag 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