CBP Ruling N063575 — The tariff classification of a tote bag from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 1

Product description

The item is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top with a magnetic closure and double carrying handles. It measures approximately 17” (W) x 12.75” (H) x 5” (D). In your letter, you suggest the item should be classified as a handbag. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The tote bag is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The tote bag is more specifically classified under subheading 4202.92.4500, (HTSUS).

CBP rationale

The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N063575 June 26, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kathy Valdivia Vandergrift Forwarding Company, Inc. 180 E. Ocean Boulevard, Suite 270 Long Beach, CA 90802 RE: The tariff classification of a tote bag from China Dear Ms. Valdivia: In your letter dated May 28, 2009, you requested a tariff classification ruling on behalf of your client, L & M Direct. Your sample will be returned to you as requested. A style number was not given for the sample submitted. The item is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) sheeting material. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has an open top with a magnetic closure and double carrying handles. It measures approximately 17” (W) x 12.75” (H) x 5” (D). In your letter, you suggest the item should be classified as a handbag. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The tote bag is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The tote bag is more specifically classified under subheading 4202.92.4500, (HTSUS). The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, 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

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