The tariff classification of a tote bag from China

N197236 December 23, 2011 CLA-2-42:OT:RR:NC:N4:441:N4 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Francene Hinds JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a tote bag from China Dear Ms. Hinds: In your letter dated December 5, 2011 you requested a tariff classification ruling. Your sample is being returned to you. Sample FZ3274R2 is a tote bag constructed of a canvas textile material that is predominantly covered on the outer surface with a coating of polyurethane (PU). The bag is designed and sized to contain the larger personal effects commonly carried in a travel bag such as books, shoes, clothing or food. It features a textile lined interior compartment with a zippered pocket, a snap closure, two carrying handles, and one exterior pocket. The tote bag measures approximately 20” (W) x 14” (H) x 6” (D). Additional U.S. Note 2 of Chapter 42 states that for the purposes of classifying articles under subheading 4202.12, 4202.22, 4202.32, 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article. In this case, it is the plastic that is predominantly the outer surface of bag and the bag will be classified as such. The applicable subheading for sample FZ3274R2 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 plastic sheeting 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