The tariff classification of a tote bag from Vietnam

N353940 September 23, 2025 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.02.69 Kim Benedetto Seasons USA Inc. 2041 Genesee Street Utica, NY 13501 RE: The tariff classification of a tote bag from Vietnam Dear Ms. Benedetto: In your letter dated September 18, 2025, you requested a tariff classification ruling on behalf of Seasons HK Limited. The subject merchandise is a tote bag constructed of man-made textile material. Based on the information provided, the outer surface constituent material is textile. The bag is of a durable construction and suitable for repetitive use. It is designed and sized to contain the larger personal effects associated with travel such as books, clothing, groceries or other sundry articles. The width of the bag is approximately 17.5 inches. The height is approximately 13 inches. The depth is approximately 8 inches. The applicable subheading for the tote bag 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 will be 17.6 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 4 202.92.3131, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division