CBP Ruling N134081 — The tariff classification of a tote bag from China

Tariff classification

Headings: 4202

Product description

Your sample will be returned to you. Style N-0070501MN is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. 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 two carrying handles worn at the elbow. It measures approximately 14.5” (W) x 8” (H) x 6” (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. 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 N-0070501MN will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N134081 December 14, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Sandy Pray JAG Footwear, Accessories and Retail Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a tote bag from China Dear Ms. Pray: In your letter dated November 19, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style N-0070501MN is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material. 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 two carrying handles worn at the elbow. It measures approximately 14.5” (W) x 8” (H) x 6” (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. 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 N-0070501MN will be 4202.92.4500, 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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