The tariff classification of a tote bag from China

N136655 January 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote bag from China Dear Ms. Pray: In your letter dated December 6, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style R-0217221NW is a tote bag constructed of a polyester textile base that is covered with polyvinyl chloride (PVC) plastic sheeting material. While the textile material is partially visible through cut-outs in the plastic material, it is the plastic sheeting that imparts the essential character of the bag. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has one textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top with a magnetic closure and two carrying handles. The front exterior has a decorative metal clip that joins the two ends of the bag together. The tote bag measures approximately 23” (W) across the top x 15” (H) x 3.5” (D). In your letter, you suggest classification under 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. However, the PVC material is the outer surface constituent material. The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 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