The tariff classification of a tote bag from China

N096946 April 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue, Suite 4500 New York, NY 10106 RE: The tariff classification of a tote bag from China Dear Mr. Zelman: In your letter dated March 1, 2010, you requested a tariff classification ruling on behalf of your client, Fownes Bros. & Co., Inc. Your sample will be returned to you. Style 400700 is a tote bag constructed with an outer surface of cotton textile material with leather trim. It is designed to provide storage, protection, portability and organization to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and three open pockets on the sidewalls. It has a metal zipper closure at the top and double carrying straps. Both the front and back exteriors have a zippered pocket and open pockets that extend around the sides. The bag measures approximately 15” (W) x 12” (H) x 5” (D). In your letter, you suggest classification under subheading 4202.22.4500 Harmonized Tariff Schedule of the United States, (HTSUS) which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, the item 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 it. 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. Thus, the bag is more specifically classified under subheading 4202.92.1500, HTSUS. The applicable subheading for the tote bag will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent 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