The tariff classification of a tote bag from Vietnam

N310874 June 26, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a tote bag from Vietnam Dear Ms. Benedetto: In your letter dated March 18, 2020, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover. The submitted sample, style number OEM21-0048, is a shopping-style tote bag. It is constructed of polyester textile material that is coated with plastic sheeting. The outer surface constituent material of the bag is the plastic sheeting. The article has an open top and two handles. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It is of a durable construction and suitable for prolonged reuse. The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general 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