The tariff classification of tote bags from China

N216581 June 4, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4202.92.1500 Amy Hess World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of tote bags from China Dear Ms. Hess: In your letter dated April 30, 2012, you requested a tariff classification ruling on behalf of your client Amy Kathryn Design, LLC. Your samples will be returned to you. Style 4365A is a tote bag constructed with an outer surface of both polyurethane (PU) plastic sheeting and cotton textile material. The body of the bag, bottom, side panels and shoulder straps are made of PU plastic sheeting. It has an overlay of two strips of cotton textile material on both the front and back exteriors and two strips at the side ends that each measure approximately 14” x 3.5”. The PU is the material that predominates in overall outer surface area. As such, the essential character of the bag is imparted by the PU plastic sheeting, General Rule of Interpretation (GRI) 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. The interior is textile-lined with a zippered pocket, a three slot pen pocket, two open mesh pockets, and two standard open pockets on the side walls. The bag has a zipper closure at the top, two shoulder straps, and an open pocket on the front exterior. The bag measures approximately 15” (W) x 13” (H) x 6.5” (D). Style 4354U is a tote bag constructed with an outer surface of both PU plastic sheeting and cotton textile material. The bottom 2/3 of the front and back panels, the bottom panel, side panels, removable shoulder strap, and two additional straps are made of PU plastic sheeting. The top 1/3 of both the front and back panel is of cotton textile material. The PU is the material that predominates in the overall outer surface area of the bag. As such, the essential character of the bag is imparted by the PU plastic sheeting, GRI 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. The interior is textile-lined with a zippered pocket, a three slot pen pocket, and four open mesh pockets on the side walls. The bag has open pockets that extend around the entire exterior of the bag. It measures approximately 15” (W) x 12” (H) x 6” (D). Style 4162D is a tote bag constructed with an outer surface of both PU plastic sheeting and cotton textile material. The entire outer surface of the bag, except for a 10.5 x 6.5” panel of textile on the back, is made of the plastic sheeting. The essential character of the bag is imparted by the PU plastic sheeting, GRI 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. The interior is textile-lined with a zippered pocket and three open pockets on the side walls. It features two adjustable shoulder straps and a nylon zipper closure at the top. The front exterior has a zippered pocket and two patch pockets with flaps that secure with magnetic closures while the back exterior has a zippered pocket. The bag measures approximately 14” (W) x 12.5” (H) x 4.5” (D). Style 4472C is a tote bag constructed with an outer surface of both PU plastic sheeting and cotton textile material. The bottom 2/3 of the front and back panels, the bottom, the sides and shoulder straps are made of PU plastic sheeting. The top 1/3 of both the front and back panel is made of cotton textile material. The PU is the material that predominates in the overall outer surface area of the bag. As such, the essential character of the bag is imparted by the PU plastic sheeting, GRI 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. The interior is textile-lined with a zippered pocket and two open pockets on the side walls. The front exterior has an open pocket with a magnetic closure across the full width of the bag. The back exterior has two open pockets along the width of the bag. The bag features two adjustable shoulder straps, a nylon zipper closure at the top, and a flap with a magnetic closure. It measures approximately 16” (W) x 14” (H) x 6.25” (D). Style 4022B is a tote bag constructed with an outer surface of both PU plastic sheeting and cotton textile material. The majority of the body of the bag is made of the cotton textile material while the bottom area is made of PU plastic sheeting. The essential character of the bag is imparted by the cotton textile material, GRI 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. The interior is textile-lined with a zippered pocket and three open pockets on the side walls. The bag has two webbed carrying handles, an adjustable, removable shoulder strap, and a nylon zipper closure at the top. It measures approximately 25” (W) x 22” (H) x 5.5” (D). The applicable subheading for styles 4365A, 4354U, 4162D, and 4472C 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 percent ad valorem. The applicable subheading for style 4022B will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent 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