The tariff classification of a tote bag with storage pouch from China

N237662 February 13, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Lisa McCormack Vera Bradley 11222 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of a tote bag with storage pouch from China Dear Ms. McCormack: In your letter dated January 17, 2013, you requested a tariff classification ruling. Your sample will be returned to you. Style C1855 is a shopping-style tote bag constructed of polyester textile material. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bag features an open top without a closure, two carrying handles, and an unlined interior. It measures approximately 18.5” (W) x 16.5” (H) x 2” (D). The tote bag is imported with a removable zippered pouch in the shape of a dog. The pouch stores the tote bag when it is not in use. The tote bag and pouch are considered a set for tariff purposes and will be classified accordingly. The tote bag imparts the essential character of the set, General Rule of Interpretation 3(b) noted. The applicable subheading for tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% 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