The tariff classification of a tote bag from China

N199921 February 3, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Maria Padron Liz Claiborne Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a tote bag from China Dear Ms. Padron: In your letter, which was received in this office on January 18, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style YHRU3179 is a shopping-style tote bag constructed with an outer surface of two materials. The body of the bag is constructed of 100% cotton. There are strips of polyurethane plastic sewn over the cotton material in a decorative pattern. The decorative strips cover approximately fifty percent of the overall surface area of the bag. Based on the information you provided, the polyurethane is the more costly material. The polyurethane provides the greater value to the bag and it is also the material that provides the most striking visual impact. As such, the polyurethane provides the essential character to the tote bag, General Rule of Interpretation 3(b), noted. The tote bag is designed and sized to provide storage, protection, portability, and organization to books, food, articles of clothing, and other larger personal effects commonly associated with travel. It features two handles, a textile lined interior, and one snap closure. It measures approximately 12” (H) x 13.5” (W). The applicable subheading for the style YHRU3179 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, Thomas J. Russo Director National Commodity Specialist Division