The tariff classification of a shopping-style tote bag and a backpack from China

N306264 October 15, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Frank Gomez World Exchange, Inc. 11205 S. La Cienega Blvd. Los Angeles, CA 90045 RE: The tariff classification of a shopping-style tote bag and a backpack from China Dear Mr. Gomez: In your letter dated September 11, 2019, you requested a tariff classification ruling on behalf of P.C. Woo. You have submitted two samples, which will be returned to you under separate cover. Item #TBAG-HK, which you also referred to as Hello Kitty Bag, is a shopping-style tote bag. It features one unlined interior compartment and two handles. Item #CAMO-Bag 0920172D, which you also referred to as Military Commando, is a drawstring backpack. It is designed to be worn over the shoulder and on the back. Both articles are designed to provide storage, protection, organization, and portability to personal effects. You indicated in your letter that each is constructed with an outer surface of plastic sheeting. The applicable subheading for the articles described above will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division