U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a tote bag from China
N150464 March 29, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3005 Jenny Hecht Accessory Network Group, LLC Kooba Division 350 Fifth Avenue, 4th Floor New York, NY 10118 RE: The tariff classification of a tote bag from China Dear Ms. Hecht: In your letter dated February 22, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Your sample, which you referred to as “Natural Rose,” is a tote bag. Our examination of the bag indicates that the bag is constructed with an outer surface of twisted or rolled paper strips which are considered to be paper yarns for tariff purposes. This construction is a textile material. The tote bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. The interior of the bag is textile-lined and has a zippered pocket on one sidewall and two pouch pockets on the other wall. The bag has two leather shoulder straps and no means of closure. It measures approximately 18" (W) x 13" (H) x 7" (D). The applicable subheading for the tote bag will be 4202.92.3005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of paper yarn. The rate of duty 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.