The tariff classification of a tote bag from China

N169421 June 29, 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 June 3, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style R-00229816NW is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The front exterior of the bag has a 14” wide panel of calf hair which is partially covered with a PVC flap. The calf hair panel only makes up a minor portion of the overall outer surface area of the bag, not the majority. As such, the essential character of the bag is imparted by the PVC, General Rule of Interpretation (GRI) 3(b) noted. 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 and two open pockets on the sidewalls. It has a metal zipper closure at the top and two carrying handles. The bag measures approximately 18” (W) x 13” (H) x 4” (D). In your letter, you suggested classifying the tote bag under 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin: articles of apparel and clothing accessories, other. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Because the PVC sheeting is the material that covers the majority of the total surface area, it is the material that imparts the essential character of the bag. Tote bags constructed of PVC are classified within Heading 4202. 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 or of textile materials: other. The rate of duty will be 20% 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