The tariff classification of a tote bag from China

N297423 June 27, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Donna Arloro PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a tote bag from China Dear Ms. Arloro: In your letter dated May 22, 2018, you requested a tariff classification ruling. You have submitted a sample which will be retained by our office. Item CS3795 is a tote bag constructed with an outer surface of 100% cotton textile that has a coating of plastic sheeting on its outer surface. You state the coating is .1mm of Thermoplastic elastomer (TPE) but have not submitted laboratory reports or other verification of the thickness. The coating is transparent. Although colorless, the coating is completely visible to the naked eye. The outer surface of the bag does not have the look of naked fabric. The plastic sheeting creates a shine. It is unmistakably coated. The plastic sheeting is also the tactile surface of the bag. The outer surface of the bag is smooth to the touch and the coating is immediately detectable. In constrast, the fibers of the fabric are not detectable to the touch. As such, the outer surface material of the bag is the plastic sheeting. The bag is designed to provide storage, protection, organization and portability to personal effects during travel. The interior has an open main compartment, one zippered wall pocket, three side wall pockets and a removable key ring. The bag has a magnetic snap closure and two carry handles with a removable logo attached on one side panel. It measures approximately 15” (w) x 12” (h) x 6.5” (d). You suggested the bag be classified under 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags with outer surface of cotton. However, the visible and tactile surface of the bag is the plastic sheeting and it 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 plastic sheeting, other. The duty rate 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