The tariff classification of tote bags from China

N236765 January 18, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9811.00.60 Ms. Helen Okoronko Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: The tariff classification of tote bags from China Dear Ms. Okoronko: In your letter dated December 20, 2012, you requested a tariff classification ruling on behalf of your client, Aldo US Inc. Your samples will be returned to you. The two samples submitted are tote bags constructed with an outer surface of plastic sheeting. The tote bags are designed to provide storage, protection, organization, and portability to personal effects during travel. The interior of the bags have a textile-lined main compartment with a zippered pocket and two open pockets on the sidewall. Both bags have a top zipper closure. You have stated in the letter that the tote bags will be imported into the United States and used by Aldo solely to solicit orders of the foreign-made tote bags that they represent. You suggest classifying the tote bag under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9811.00.60, HTSUS, provides for the free entry of articles used in the United States as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated, so as to render them unsuitable for sale or for use otherwise than as samples. Thus, there are three basic requirements for classification of an article under this heading; it must be used for solicitation of orders; it must be valued not over $1.00 or marked, or mutilated; and it must be unsuitable for resale after being used by the importer. The tote bags you provided are valued over a dollar. Consequently, to qualify for classification in subheading 9811.00.60, the bags must either be marked as samples or mutilated in such a manner to render them unsuitable for sale or use. New York Ruling Letter E86405, dated October 15, 1999, indicates that a sample can qualify for this provision if a section is cut or torn from the bag. The size of the cut or tear must be at a minimum of two inches in length, and appear on the exterior of the bag. As an alternative, the item may be marked with the word “sample.” The size of the word sample should be at least one inch in height and not less than two inches in length. Your two samples lack any markings that specifically indicate they are to be used as samples. However, both samples are mutilated. The first sample has a 2” x 2” cut on the exterior bag. As such, this sample meets the requirements described above and qualifies for duty free treatment under subheading 9811.0060. The second sample; however, has a cut in the lining of the bag rather than on the exterior. Therefore, the second sample is not considered to be sufficiently mutilated. As it is also valued over $1 and lacks any markings indicating it is a sample, it does not meet the requirements of subheading 9811.0060. The applicable subheading for tote bag that is not mutilated or marked as a sample on the exterior will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of plastic sheeting or of textile materials, other. The general rate of duty will be 20% 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