N071186 N0 Ruling Active

The tariff classification of tote bags from China

Issued September 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

GRI rules applied: GRI 1

Product description

Your samples will be returned to you. Style HB49442-05 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. 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 a top nylon zipper closure and two shoulder straps. It measures approximately 15.25” (W) x 9” (H) x 7.5” (D). Style HB49442-06 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. 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 a top nylon zipper closure and two shoulder straps. It measures approximately 18” (W) x 9” (H) x 8.5” (D). In your letter, you suggest that both styles be classified as handbags. 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 styles HB49442-05 and HB49442-06 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 sheeting of plastic, other.

Full text

N071186 September 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Sandra Kobs Kohl’s Department Store N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of tote bags from China Dear Ms. Kobs: In your letter dated August 4, 2009, you requested a tariff classification ruling. Your samples will be returned to you. Style HB49442-05 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. 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 a top nylon zipper closure and two shoulder straps. It measures approximately 15.25” (W) x 9” (H) x 7.5” (D). Style HB49442-06 is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. 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 a top nylon zipper closure and two shoulder straps. It measures approximately 18” (W) x 9” (H) x 8.5” (D). In your letter, you suggest that both styles be classified as handbags. 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 styles HB49442-05 and HB49442-06 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 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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