The tariff classification of tote bag

N037076 September 24, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Khem Lall Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of tote bag Dear Mr. Khem: In your letter dated August 27, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 38185A is a tote bag designed and sized to contain clothing and other personal effects during travel. It is constructed of a cotton textile material that has a polyurethane (PU) coating on the outer surface which simulates snakeskin leather. The PU coating is the outer surface constituent of the bag. The bag measures 15.5” x 12.5” x 1.5.” It features an open top, two carrying handles, and three interior pockets. In your ruling request you suggested classification of the tote bag under 4202.92.1500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags with outer surface of cotton textile material. However, classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style 38185A consists of the plastic; therefore the article is classified as having an outer surface of sheeting plastic. The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel sport and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20% 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division