The tariff classification of a tote bag from China

N172322 July 20, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Darren Yokopenic Home Shopping Network 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a tote bag from China Dear Mr. Yokopenic: In your letter dated June 1, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style B00057A is a tote bag constructed with an outer surface of 74.2% polyurethane plastic sheeting material and 25.8% acrylic pile material. The essential character of the bag is imparted by the plastic sheeting material as that is the material that makes up the majority of the outer surface of the body of the bag, General Rule of Interpretation, 3(b) noted. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered compartment in the center of the bag. The bag has a zipper closure at the top and two carrying handles. The top of bag and all four corners are trimmed with the pile textile material. The front and back exteriors have open pockets and each side-end has a zippered pocket. The bag measures approximately 15.5” (W) x 9.5” (H) x 4.5” (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, sports, and similar bags, with outer surface of sheeting of plastic, 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