CBP Ruling N109678 — The tariff classification of a tote bag from China

Tariff classification

Headings: 4202

Product description

Your sample will be returned to you. Style AA-0027412AA is a tote bag constructed of a textile material laminated on the outer surface with polyurethane (PU) sheeting plastic. 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 zipper closure at the top. It has a permanently attached carrying handle and a removable adjustable shoulder strap. The front exterior of the bag has a flap pocket with a metal twist-lock closure. It measures approximately 14” (W) across the middle x 13” (H) x 0.50” (D). In your letter, you suggest classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, 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.

CBP rationale

The applicable subheading for style AA-0027412AA 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

N109678 July 8, 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 June 10, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style AA-0027412AA is a tote bag constructed of a textile material laminated on the outer surface with polyurethane (PU) sheeting plastic. 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 zipper closure at the top. It has a permanently attached carrying handle and a removable adjustable shoulder strap. The front exterior of the bag has a flap pocket with a metal twist-lock closure. It measures approximately 14” (W) across the middle x 13” (H) x 0.50” (D). In your letter, you suggest classification under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, 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 applicable subheading for style AA-0027412AA 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% 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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