The tariff classification of tote bags from China

N285517 May 17, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Olivia Huie United-Way International, Inc. Custom House Broker 147-27 175th Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of tote bags from China Dear Ms. Huie: In your letter dated April 19, 2017, you requested a tariff classification ruling on behalf of your client, Fantasia Accessories. You have submitted two samples, which will be returned to you under separate cover. The submitted samples are tote bags constructed with 100 percent cotton textile coated with plastic. The outer surface constituent material of the bags is the sheeting of plastic. They are designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The interior of each bag consists of an open compartment which secures with a snap closure. Each bag features two carrying handles, a lined interior, and one zippered pocket integrated with an open front pocket along one side wall. The bags measure approximately 18” (w) x 11” (h) x 5” (d). You suggested classification of the tote bags, which you referred to as handbags, under subheading 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. However, as stated above, the tote bags have an exterior surface of sheeting of plastic and will be classified as such. The applicable subheading for the tote bags 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