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N227076 N2 Ruling Active

The tariff classification of a tote bag from China

Issued August 15, 2012 by U.S. Customs and Border Protection.

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N2 N227076 (August 15, 2012)

Tariff classification

HTS codes: 4202.92.3005

Headings: 4202

Product description

Your sample is being returned. Style 427229 is a tote bag. It is constructed with an outer surface of a material that consists of horizontal rows of paper that

CBP rationale

The applicable subheading for the style 427229 will be 4202.92.3005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of paper yarns.

Full text

N227076 August 15, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3005 Carolyn Malina Lands’ End Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a tote bag from China Dear Ms. Malina: In your letter dated July 18, 2012, you requested a tariff classification ruling. Your sample is being returned. Style 427229 is a tote bag. It is constructed with an outer surface of a material that consists of horizontal rows of paper that you state are twisted. The horizontal rows are held together with vertical rows of additional twisted yarns. Twisted yarns are considered to be a textile material for tariff purposes. The tote bag is designed and sized to provide storage, protection, portability and organization to personal effects during travel. The interior compartment is unlined. It has a top opening without a means of closure and two carrying handles. It measures approximately 16” (W) x 13” (H) x 6.5” (D). This ruling is only applicable to the tote bag with the construction as described above. If the construction is modified or other than as stated above, for example if the paper yarns are folded rather than twisted, the classification may be affected. The applicable subheading for the style 427229 will be 4202.92.3005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of paper yarns. 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, Thomas J. Russo Director National Commodity Specialist Division

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