The tariff classification of a tote bag with pouch from China

N286494 June 12, 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 with pouch from China Dear Ms. Bracero: In your letter dated May 18, 2017, you requested a tariff classification ruling. The sample submitted will be returned to you under separate cover. The submitted sample, which you referred to as the Reversible Tote, consists of a tote bag constructed with an outer surface of plastic sheeting and a zippered pouch constructed of the same material. The tote bag has an open compartment and two carrying handles. The bag is capable of being turned inside out, allowing either color (black or brown) to be the outer surface. The reverse side is also of plastic sheeting. The tote bag measures approximately 17” (w) x 12” (h) with a 7” gusset. The zippered pouch has one interior storage compartment suitable for three-dimensional objects. It measures approximately 8.5” (W) x 6” (H). The pouch is stored in the tote bag when it is not in use. It 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 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