The tariff classification of a tote bag from China

N224618 August 1, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Brett Stewart Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a tote bag from China Dear Mr. Stewart: In your letter dated June 6, 2012 you requested a tariff classification ruling. Your sample is being retained by this office. You have submitted a sample that you refer to as a Duct Tape Tote Making Kit. The kit includes a non-woven man-made textile bag that measures 11” (W) x 12” (H), two non-woven man-made handles, duct tape in decorative colors and patterns, and instructions for assembly. Once the bag is assembled it is a fully functioning, reusable tote bag. General Rule of Interoperation 2(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. Pursuant to GRI 2 (b), the instant sample, in its imported condition, is an unassembled tote bag of Heading 4202, HTSUS. In your request you ask whether the Duct Tape Tote Making Kit is properly classified under subheading 9503.00.0073, HTSUS, as a toy. While children may derive some amusement decorating the tote bag, any amusement is incidental to the utilitarian function of the tote bag. The pre-sewn polyester bag is sufficiently sturdy and becomes even more so once the duct tape is applied. Therefore, the tote bag is excluded from Chapter 95 via application of Note 1(d). You also proposed classification of the tote bag under 4202.92.3031, HTSUS, which provides for travel, sports and similar bags with outer surface of man-made textile material. However, in its completed form with the duct tape applied, the bag has an outer surface of plastic sheeting material. The applicable subheading for the tote bag will be 4202.92.4500, 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