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N096403 N0 Ruling Active

The tariff classification of a tote bag from China

Issued March 26, 2010 by U.S. Customs and Border Protection.

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N0 N096403 (March 26, 2010)

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

GRI rules applied: GRI 1

Product description

Your sample will be returned. Style number N-0040801MMN is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) 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 on a sidewall. The bag has a nylon zipper closure at the top and a single shoulder strap. The front exterior has a pocket with a metal zipper closure. It measures approximately 16” (W) x 10.5” (H) x 1” (D). In your letter, you suggest classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. Classification under the 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 or 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 bag is more specifically classified under subheading 4202.92.4500, HTSUS.

CBP rationale

The applicable subheading for style N-0040801MMN will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N096403 March 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Brenda Bodnar JAG Footwear, Accessories and Retail Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote bag from China Dear Ms. Bodnar: In your letter dated March 3, 2010, you requested a tariff classification ruling. Your sample will be returned. Style number N-0040801MMN is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) 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 on a sidewall. The bag has a nylon zipper closure at the top and a single shoulder strap. The front exterior has a pocket with a metal zipper closure. It measures approximately 16” (W) x 10.5” (H) x 1” (D). In your letter, you suggest classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. Classification under the 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 or 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 bag is more specifically classified under subheading 4202.92.4500, HTSUS. The applicable subheading for style N-0040801MMN will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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

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