The tariff classification of a tote bag from China

N152578 March 31, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11580 RE: The tariff classification of a tote bag from China Dear Mr. Salvato: In your letter dated March 8, 2011, you requested a tariff classification ruling on behalf of your client, Tory Burch, LLC. Your sample will be returned to you. Style 31109927 is a tote bag constructed of 100% cotton textile material completely coated on the outer surface with polyvinyl chloride (PVC) plastic sheeting. The outer surface of the bag is the plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket on each sidewall. The bag has an open top with no form of closure and two webbed carrying handles. Both side ends of the bag have an open pocket. It measures approximately 16” (W) x 11” (H) x 6.75” (D). The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty 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