The tariff classification of a tote bag with a toiletry bag and coin purse from China

N099321 April 7, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Krystal Mehnert Donna Karan Company, LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a tote bag with a toiletry bag and coin purse from China Dear Ms. Mehnert: In your letter dated March 26, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 433018410 consists of a tote bag with a toiletry bag and a coin purse. The tote bag, toiletry bag, and coin purse are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. The tote bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with a metal clip closure and double carrying handles. The tote bag measures approximately 14” (W) x 10.5” (H) x 5” (D). In accordance with General Rule of Interpretation 3(b), the tote bag, toiletry bag, and coin purse are considered to be a set for tariff purposes. The essential character of the set is imparted by the tote bag. The applicable subheading for style 433018410 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