The tariff classification of shopping-style tote bags from China

N247443 November 19, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of shopping-style tote bags from China Dear Ms. Purcell: In your letter dated October 30, 2013, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Style K39870 is comprised of four reusable shopping-style tote bags. They are identical. They are constructed with an outer surface of 100% polyester textile material. The bags are designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bags each feature a zippered opening, two shoulder straps, and a foil lining. They measure approximately 16” (W) x 14” (H) x 9” (D). They are of a durable construction and suitable for repetitive use. You have suggested classification of the tote bags under subheading 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. However, these bags are not of a type capable of maintaining the temperature of food and beverages during travel. They lack a layer of foam plastics between the lining and the outer surface. This is a feature common to the insulated food and beverage bags of Heading 4202, HTSUS. The applicable subheading for the bags will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate 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