The tariff classification of a tote bag from China

N095008 March 18, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Brenda Bodnar JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote bag from China Dear Ms. Bodnar: In your letter dated February 18, 2010, you requested a tariff classification ruling. Your sample will be returned. Style N-0040803MMN is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket on the sidewall. The bag has a nylon zipper closure and double carrying handles. It measures approximately 15.5” (W) x 11” (H) x 3.5” (D). In your letter, you suggested that the item be classified as a handbag. 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 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 subheading 4202.92.4500, HTSUS. The applicable subheading for style N-0040803MMN 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