The tariff classification of a tote bag with a pouch from China

N259093 December 5, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote bag with a pouch from China Dear Ms. Bodnar: In your letter dated October 28, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style 60376966 consists of a tote bag constructed of 100% polyester textile material and a zippered pouch constructed of the same material. The tote bag is stored in the pouch when the tote is not in use. The pouch is an optional component. The tote bag and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character of the set is imparted by the tote bag. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. It has one textile-lined interior compartment, an open top with a zippered closure, and two shoulder straps. The exterior has one zippered pocket. It measures approximately 16” (W) x 13” (H) x 5.75” (D). The textile pouch has a zippered closure, one strap, and measures 9” (W) x 8” (H). The applicable subheading for style 60376966 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division