The tariff classification of a tote bag and photo album from China

N066080 July 24, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 3926.90.4800 Kevin Anderson Elsa L, Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a tote bag and photo album from China Dear Mr. Anderson: In your letter dated June 19, 2009, you requested a tariff classification ruling. Your samples will be returned to you. A style number was not provided for the sample. The sample included a shopping-style tote bag and a coordinating photo album. Both items are constructed with an outer surface of non-woven polypropylene (PP) textile material. For classification purposes, the items are not considered to be a set. Although sold together, the items are not designed to meet a particular need or carry out a specific activity. Consequently, each item is classified separately under its appropriate heading. The shopping-style tote bag is designed to provide storage, protection, portability, and organization to its contents. The bag has an unlined storage compartment, an open top, and double carrying handles. It is of a durable construction and suitable for prolonged use. The bag measures approximately 12.5” (W) x 13” (H) x 8” (D). The photo album features 20 polypropylene pages that are backed in what you refer to as brown “Kraft paper.” The album cover is constructed of fabric-covered paperboard stiffener. The item measures approximately 7” (W) x 9” (H) x 1” (D). The applicable subheading for the shopping-style tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem. The applicable subheading for photo album will be 3926.90.4800, HTSUS, which provides for other articles of plastics and other articles of other materials of headings 3901 to 3914: other: photo albums. The rate of duty will be 3.4 percent 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