The tariff classification of a tote bag from China

N284123 April 3, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. 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 March 3, 2017, you requested a tariff classification ruling. The sample submitted will be returned under separate cover. Style #60250706, Perfect Tote EW Tote MD, 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 has a textile lined main compartment with a center pocket, an open top with a zipper closure, and two carrying handles. It measures approximately 15.5” (W) x 10” (H) x 5” (D). In your letter, you suggest classification of the tote bag under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The tote bag is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. Thus, the tote bag is more appropriately classified in the subheading that provides for travel, sports, and similar bags. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division