The tariff classification of tote bags from China

N246999 November 15, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3005 Tonja Davenport Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of tote bags from China Dear Ms. Davenport: In your letter dated September 30, 2013, you requested a tariff classification ruling. You have submitted samples which are being returned to you. You have submitted two samples with the same style number, HS12-03261.SB. They are identical except that they are of two different sizes. The bags are constructed with an outer surface of twisted paper yarns. This construction is considered to be a textile material for tariff purposes. The bags are designed and sized to provide storage, protection, organization and portability for accessories and personal effects during travel. Each bag has a top opening without a means of closure and two carrying handles. They are of a durable construction and suitable for repetitive use. The small bag measures approximately 15” (W) x 11” (H) x 10” (D). The large bag measures approximately 18” (W) x 12.5” (H) x 12” (D). In your letter, you have suggested classification of the tote bags within subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. However, Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l). Note 1(l) excludes textile goods of Heading 4202, HTSUS, from being classified within any of the Chapters of Section XI. Your samples are of a durable construction and suitable for repetitive use. They are akin to the bags and containers of Heading 4202 and will be classified therein. The applicable subheading for the tote bags will be 4202.92.3005, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of paper yarn. The rate of duty will be 17.6 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division