N127196 N1 Ruling Active

The tariff classification of a tote bag with an accessory bag from China

Issued November 1, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3031

Headings: 4202

Product description

Your sample will be returned to you. Style 68660 consists of a tote bag and a smaller coordinating accessory bag. Both pieces are constructed with an outer surface of polyester textile material. For tariff purposes, the tote bag and accessory bag are considered a set with the tote bag imparting the essential character. The tote bag is designed to provide storage, organization, protection and portability to knitting articles and other personal effects during travel. The bag has a main storage compartment that is partially lined with textile material. It has an open top and a single carrying strap. The front exterior of the bag has three open pockets. The tote bag measures approximately 13.5” (W) x 9” (H) x 6.5” (D). The accessory bag measures….

CBP rationale

The applicable subheading for style 68660 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, of man-made fibers, other.

Full text

N127196 November 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a tote bag with an accessory bag from China Dear Ms. Pendris: In your letter dated October 11, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 68660 consists of a tote bag and a smaller coordinating accessory bag. Both pieces are constructed with an outer surface of polyester textile material. For tariff purposes, the tote bag and accessory bag are considered a set with the tote bag imparting the essential character. The tote bag is designed to provide storage, organization, protection and portability to knitting articles and other personal effects during travel. The bag has a main storage compartment that is partially lined with textile material. It has an open top and a single carrying strap. The front exterior of the bag has three open pockets. The tote bag measures approximately 13.5” (W) x 9” (H) x 6.5” (D). The accessory bag measures…. The applicable subheading for style 68660 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, of man-made fibers, other. The rate of duty will be 17.6% 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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