The tariff classification of a tote bag from China

N270788 December 15, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a tote bag from China Dear Ms. Bracero: In your letter dated November 9, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style 60420359 is a tote bag constructed with an outer surface of plastic sheeting material. The tote bag is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The bag features two shoulder straps, a snap closure, a textile lined interior, and three interior pockets. It measures approximately 15” (W) x 10.5” (H) x 4.75” (D). There is a detachable, coordinating pouch on the interior wall of the tote bag. The tote bag and pouch are considered a set for tariff purposes. The essential character of the set is imparted by the tote bag, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. In your request, you suggested classification of the tote bag under subheading 4202.22.1500, HTSUS, which provides for handbags, with outer surface of plastic sheeting. The bag has adequate storage capacity to contain the larger personal effects associated with travel and will be classified as such. The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division