The tariff classification of a tote bag and shoulder bag; GRI 3(b); from China

NY L83117 March 17, 2005 CLA-2-42:RR:NC:3:341 L83117 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Daniel J. Gluck Serko & Simon LLP 1700 Broadway 31st Fl. New York, NY 10019 RE: The tariff classification of a tote bag and shoulder bag; GRI 3(b); from China Dear Mr. Gluck: In your letter dated February 24,2005 you requested a tariff classification ruling. The request is on behalf of Mitzi International. You have submitted a sample identified as style TOR60131. It consists of a shoulder type handbag and a shopping bag form of tote bag. The samples will be returned as requested. The tote bag is wholly constructed of clear 19 gauge Polyvinyl Chloride (PVC) Plastic Sheeting. The PVC sheeting is reverse printed a copyright design consisting of pictures of Charms( pops and the words “Charms( and “Blow Pop(. The bag is unlined is open top. It has double top handles of solid color stitched plastic sheeting. All edges are of matching stitched plastic sheeting. The interior top of the bag has a plastic sheeting tab stitched to each of the left and right seams. Each tab has a male and female snap. The purpose of each tab is that the shoulder bag can be secured within the tote bag and carried concurrent with the tote bag if desired. In the alternative, the shoulder bag is carried independent from the tote bag. The body of the shoulder bag is of man-made fiber textile materials and a bottom of plastic sheeting that is backed with a non-woven textile material. The interior is textile lined and has a zippered security wall pocket. The strap is of stitched plastic sheeting that matches the bag bottom. There is a metal “D” ring affixed to each exterior corner to which a dog leash clasp is used to attach the strap. When carried within the tote bag, the tote’s interior tabs can be looped and secured around the “D” rings. Style TOR60131, if presented put up for retail sale without additional repackaging, is classifiable according to General Rule of Interpretation 3 as a “set”. Since, in this instant, neither the tote bag nor the shoulder bag imparts the essential character, style TOR60131 is classified according to that which appears last in the tariff. The shoulder bag is classifiable in subheading 4202.22 and the tote bag in subheading 4202.92. Therefore the tote bag controls classification. The applicable subheading for style TOR60131will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of sheeting of plastic textile materials, 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