The tariff classification of a tote bag from China

N245292 September 6, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a tote bag from China Dear Mr. Maher: In your letter dated August 15, 2013, you requested a tariff classification ruling on behalf of your client, Latique Handbag & Accessories. You have submitted a sample, which we are returning to you. Style WHPU 1026 is a tote bag constructed with an outer surface of polyester textile material. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. The bag has two carrying handles and a top opening that secures with a zipper closure. The bag measures approximately 14” (W) across the top opening x 11” (H) x 4.5” (D). In your request, you suggested classification of the tote bag under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, with outer surface of plastic sheeting. The submitted tote bag is constructed of polyester textile material which lacks a coating of plastic sheeting. Furthermore, the bag has enough storage capacity to contain the larger personal effects associated with travel and will be classified as such. The applicable subheading for style WHPU 1026 will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The 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, Myles B. Harmon Acting Director National Commodity Specialist Division