The tariff classification of a tote bag from China

N126496 October 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Jenny Hecht Kooba, LLC 141 West 36th Street, 6th FL New York, NY 10018 RE: The tariff classification of a tote bag from China Dear Ms. Hecht: In your letter dated October 3, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Blue Ellis” is a tote bag. It is constructed of cotton textile material with cow leather trim. The essential character of the bag is imparted by the cotton textile material of the body of the bag. The tote bag features two carrying straps, an interior textile lined storage compartment, three pockets on the interior walls, two exterior pockets with hidden magnetic closures, and a top zippered opening. The tote bag is designed to provide storage, protection, portability and organization to personal effects during travel. It measures approximately 14” (W) x 5” (D) x 7” (H). The applicable subheading for the tote bag will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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