The tariff classification of a tote bag from China

N178415 August 15, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Christian J. Gaston Vandegrift, Inc. 180 East Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of a tote bag from China Dear Mr. Gaston: In your letter dated July 29, 2011, you requested a tariff classification ruling on behalf of your client, Puma North America, Inc. Your sample will be returned to you. Style 070070 is a tote bag with a built-in carry bag. The tote bag component is constructed of a woven polyester textile material and the carry bag component is constructed also of polyester material but it is laminated on the outer surface with a sheeting of polyurethane (PU) plastic. The item is a composite good with the essential character imparted by the tote bag, General Rule of Interpretation 3(b) noted. The tote bag is designed to provide storage, organization, protection and portability to personal effects during travel. The carry bag has a main storage compartment with a zipper closure at the top, a shoulder strap and an open pocket on the back exterior. The tote bag is stored in the exterior pocket of the carry bag when not in use. When in use, the carry bag is flipped over to fit inside the tote bag where it is hidden. The tote bag measures approximately 17.5” (W) x 17” (H) and the carry bag measures approximately 8” (W) x 7.5” (H). The applicable subheading for the tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% 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