The tariff classification of a tote bag from China

N249098 January 13, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Debra Dudzinski Rosetti Handbags & Accessories 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a tote bag from China Dear Ms. Dudzinski: In your letter dated December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item 40921 P-6114L is a tote bag constructed from two materials. The front panel, back panel, and bottom panel of the bag are constructed of a textile material that you state is 95% polyester, 5% wool. The side panels are constructed from polyvinyl chloride plastic sheeting material. The essential character of the bag is imparted by the textile material, General Rule of Interpretation 3(b) noted. The tote bag is designed and sized to provide storage, protection, portability, and storage to larger personal effects such as books, shoes, clothes, etc. during travel. It features two handles, one lined interior storage compartment with two open pockets and one zippered pocket, and two exterior pockets. It measures approximately 14” (W) x 12” (H) x 6” (D). The applicable subheading for the 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division