The tariff classification of a backpack and a tote bag from China

N233602 October 2, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3005, 4202.92.3091 Juan Lopez One World Apparel, LLC 1515 East 15th Street Los Angeles, CA 90021 RE: The tariff classification of a backpack and a tote bag from China Dear Mr. Lopez: In your letter dated September 13, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style 1002 is a backpack constructed with an outer surface of twisted paper yarns. This construction is considered to be a textile material for tariff purposes. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. Two straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. The backpack has a textile-lined interior compartment with two open pockets on the back wall. The pack has a front flap and secures with both a magnetic and drawstring closure. The approximate measurement is 14” (W) x 12” (H). Style 1001 is a tote bag constructed with an outer surface of polyethylene (PE) straw in the form of strips that do not exceed five millimeters in width in their twisted or folded state. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). While this construction is considered a textile for tariff purposes, according to Legal Note 2 of Chapter 54, HTSUS, textile strips are not considered to be man-made fibers. The tote bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with two open pockets and a zippered pocket on the side walls and no additional features. It has an open top with a magnetic closure and two shoulder straps for carrying. It measures approximately 24” (W) across the middle x 15.5” (H). The applicable subheading for the backpack will be 4202.92.3005, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of paper yarn. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.3091, HTSUS, which provides for travel, sports and similar bags: with outer surface of textile materials: other, other. The rate of duty will be 17.6 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, Thomas J. Russo Director National Commodity Specialist Division