The tariff classification of tote bags from China

N184160 October 12, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Sandra Kobs Kohls Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of tote bags from China Dear Ms. Kobs: In your letter dated September 9, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style HB12442-104 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket, two open pockets and two slot pockets for pens or pencils on the sidewalls. The bag has a large flap that covers most of the front exterior and secures with a metal magnetic closure. There is a textile-lined open pocket under the flap. The bag has one shoulder strap and measures approximately 16” (W) across the bottom x 12.75” (H) x 4.5” (D). Style HB12442-105 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting embossed to resemble snake skin. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket, two open pockets and two slot pockets for pens or pencils on the sidewalls. The bag has a large flap that covers most of the front exterior and secures with a metal magnetic closure. There is a textile-lined open pocket under the flap. The bag has one shoulder strap and measures approximately 16” (W) across the bottom x 12.75” (H) x 4.5” (D). In your letter, you suggest for both styles classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, the bags are designed or sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The applicable subheading for style HB12442-104 and style HB12442-105 will be 4202.92.4500, 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