The tariff classification of a tote bag from China

N240401 April 22, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Rick Dumas UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a tote bag from China Dear Mr. Dumas: In your letter dated April 1, 2013, you requested a tariff classification ruling on behalf of Joseph Ribkoff Inc. You have submitted a sample, which we are returning to you. Your sample, which was submitted without a style number, consists of a tote bag and two pouches. The tote bag is constructed of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, organization, and portability to personal effects during travel. It features an open top with one snap closure and two carrying handles. The bag measures approximately 16” (W) x 12.5” (H) x 1” (D). The tote bag is imported with two zippered pouches that are constructed of cotton textile material. The tote bag and the pouches are a set for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. The tote bag predominates in size and overall use. The pouches will are not required to use the tote bag. They are optional components that enhance the tote bag on an as needed basis. The tote bag contains the pouches along with the other personal effects. The tote bag is also the component that is more likely to prompt the consumer to purchase the article. As such, the essential character of the set is imparted by the tote bag. The applicable subheading for the tote bag with pouches 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 sheeting of plastic, other. The rate of duty will be 20 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