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The tariff classification of reversible tote bags from China.
Issued March 15, 2002 by U.S. Customs and Border Protection.
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Copies to clipboardH8 H88998 (March 15, 2002)
Tariff classification
HTS codes: 4202.92.4500
Headings: 4202
Product description
You have submitted samples and literature of two items described as “Animal Print Totes”, styles 175752 (pony) and 175753 (leopard). The items are reversible tote bags measuring approximately 13”(L) x 11”(H) x 3 ½”(D) designed to contain personal effects and accessories on a daily basis. The bags are manufactured of man-made textile materials on one side and polyvinyl chloride PVC plastic sheeting on the other. The bags are capable of being turned inside out, allowing either fabric to be the outer surface. Each bag features shoulder straps and zippered wall pocket on each of the two reversible sides. There is no essential character. Therefore the bags will be classified according to the material which falls last in the tariff. GRI-3 (c) Noted. The items are of plastic sheeting. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the tote bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.
Full text
NY H88998 March 15, 2002 CLA-2-42:RR:NC:TA:341 H88998 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of reversible tote bags from China. Dear Ms. Dorfman: In your letter dated February 21, 2002, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling for reversible tote bags. You have submitted samples and literature of two items described as “Animal Print Totes”, styles 175752 (pony) and 175753 (leopard). The items are reversible tote bags measuring approximately 13”(L) x 11”(H) x 3 ½”(D) designed to contain personal effects and accessories on a daily basis. The bags are manufactured of man-made textile materials on one side and polyvinyl chloride PVC plastic sheeting on the other. The bags are capable of being turned inside out, allowing either fabric to be the outer surface. Each bag features shoulder straps and zippered wall pocket on each of the two reversible sides. There is no essential character. Therefore the bags will be classified according to the material which falls last in the tariff. GRI-3 (c) Noted. The items are of plastic sheeting. Your samples are being returned as requested. The applicable subheading for the tote bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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