The tariff classification of a tote bag and a pouch from China

N309461 March 3, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Ms. Anita Rampersad 149-35 177th Street, Suite 201 Jamaica, NY 11434 RE: The tariff classification of a tote bag and a pouch from China Dear Ms. Rampersad: In your letter dated February 3, 2020, you requested a tariff classification ruling on behalf of your client, AHQ. You have submitted samples, which will be returned to you under separate cover. The first item, which you referred to as SAMPLE A, is a tote bag. The second, which you referred to as SAMPLE B, is a generic travel pouch. Both articles are constructed with an outer surface of 100 percent man-made textile, which you described as recyclable nylon. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The tote bag has an open top and two handles. The exterior features an open pocket. The tote bag measures approximately 15.5 inches (H) x 15.5 inches (W) x 5 inches (D). The pouch has a zipper closure and a strap. It measures approximately 8.5 inches (W) by 5.5 inches (H). In your request, you have suggested that the articles be classified under 3923.21.0085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags. Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The tote bag is classifiable in heading 4202, therefore it is not classifiable in 3923. Moreover, the articles are constructed of textile material, not plastic. The applicable subheading for the tote bag and pouch will be 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3131, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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