The tariff classification of throw and tote bag from China

N255059 July 31, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 4202.92.3031 Mr. Joseph M. Aiello Ellery Holdings LLC 295 Fifth Avenue – Suite 1212 New York, NY 10016 RE: The tariff classification of throw and tote bag from China Dear Mr. Aiello: In your letter dated June 30, 2014 you requested a tariff classification ruling. As requested the sample is being returned to you. The instant sample, identified as a gift set, consists of a throw and tote bag. The throw is made from 100 percent polyester knit fleece fabric. It measures 50 x 60 inches, has rounded corners and the edges are finished with a version of a blanket stitch. The tote bag is constructed with an outer surface of 100 percent polyester textile material. It is designed to provide storage, protection, organization and portability to personal effects during travel. The bag has an unlined interior compartment. It features an open top with a button closure and two carrying handles. It is of a durable construction and suitable for repetitive use. It measures approximately 13” (W) x 13” (H) x 2” (D). In your letter you refer to the instant sample as a gift set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users with repacking The submitted throw and tote bag do not qualify as "goods put up for retail sale" as the components of the set are put up for different uses. Each item in the set will be classified separately. The applicable subheading for the throw will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, 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 John Hansen at john.m.hansen@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division