The tariff classification of a tote bag from China

N097076 April 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a tote bag from China Dear Ms. Lopez: In your letter dated March 9, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 0140 is a tote bag constructed of a cotton textile material coated on the outer surface with polyurethane (PU) plastic sheeting material. It is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined storage area with a center zippered compartment and an open top with a magnetic closure. The bag has double shoulder straps and an open pocket on the rear exterior. It measures approximately 17.5” (W) x 12 (H) x 5” (D). The applicable subheading for style 0140 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, 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