The tariff classification of a tote bag and interchangeable covers from China

N099937 April 30, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500, 3926.90.9980 Cortney O’Toole Morgan Barnes Richardson 11 Dupont Circle, NW Washington, DC 20036 RE: The tariff classification of a tote bag and interchangeable covers from China Dear Ms. Morgan: In your letter dated April 1, 2010, you requested a tariff classification ruling on behalf of your client, Miche Bag, LLC. Your samples will be returned to you. You have requested a binding ruling on a tote bag, referred to as the “Big Base Bag,” that may be used with interchangeable covers that change the look of the bag. In your letter, you stated that the covers are intended solely for use as interchangeable, decorative covers to the “Big Base Bag” and not intended to be used on their own. You also stated that the tote bag and individual covers will be imported separately. The item you refer to as the “Big Base Bag” is a tote bag constructed with an outer surface of 100% cotton textile material. 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 on one sidewall. The other sidewall has three slot pockets for credit cards, two elastics loops for pens, and two open pockets. The bag has an open top and two shoulder straps. It measures approximately 15” (W) x 12” (H) x 5.5” (D). In your letter, you suggest classification for the “Big Base Bag” 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. However, the tote bag is designed or 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 bag is more specifically classified under subheading 4202.92, HTSUS, as a travel bag. The applicable subheading for the “Big Base 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. The styles you referred to as “Laney,” “Allie,” “Hope” and “Cheryl” are decorative covers constructed of cellular plastic sheeting backed with uniformly dyed plain textile fabric reinforcement. The covers attach to the exterior of the “Classic Base Bag” by means of hidden magnets. They each measure approximately 15” (W) x 12” (H) x 5.5” (D). The applicable subheading for the covers, separately imported from the base bag, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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