The tariff classification of a shopping tote from China

N124796 October 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a shopping tote from China Dear Mr. Stinson: In your letter dated September 22, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 9013311 is a shopping tote in the shape of a picnic basket. The frame of the tote is constructed of aluminum tubing while the body of the tote is constructed of polyester textile material. It is designed to provide storage, protection, portability, and organization to clothing, groceries, crafts, sundry articles or other personal effects during travel. The tote has an aluminum carrying handle with a rubber grip. The tote is collapsible and folds down for easy storage when not in use. It measures approximately 16.5” (W) across the top x 9” (H) x 8.5” (D). In your letter, you suggest classification under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). 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 shopping tote is more specifically provided for in 4202, HTSUS. Moreover, Section XI, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202, HTSUS. The applicable subheading for the shopping tote will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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