The tariff classification of a tote bag and drawstring bag from Bulgaria

N326957 August 4, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131 Mr. Robert A. MacDonald Descartes Visual Compliance 1 Peace Bridge Plaza Buffalo, NY 14213 RE: The tariff classification of a tote bag and drawstring bag from Bulgaria Dear Mr. MacDonald: In your letter dated July 6, 2022, you requested a tariff classification ruling on behalf of your client, Rimowa Distribution, Inc. In lieu of samples, photos and product descriptions were provided for our review. Model number 13.5525, which you referred to as “Rimowa Tote Bag,” is a tote bag constructed with an outer surface of 100 percent viscose, a man-made textile. This bag features two handles, a drawstring closure, and measures 32” (L) x 24” (W) x 19” (H). The tote bag is designed and sized to provide storage, protection, portability, and organization to personal effects, such as clothing, during travel. Model number 13.5522, which you also referred to as a “Rimowa Tote Bag,” is a drawstring travel bag constructed with an outer surface of 100 percent viscose, a man-made textile. This bag features drawstring cords that when pulled tight secure the top closure. It measures 41” (L) x 30” (W). The article is designed to provide protection, portability, organization, and storage to personal effects during travel. In your correspondence, you propose classification of the bags in 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, this provision is not applicable to the articles under consideration. You confirmed in response to our inquiry that these article are not constructed of cotton and that they are constructed of viscose, which is a man-made fiber. They will be classified accordingly. The applicable subheading for the tote bag and drawstring travel bag will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags: with outer surface of textile material: other: other: of man-made fibers. The rate of duty will be 17.6 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 the 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