CBP Ruling N314649 — The tariff classification of a tote bag from Vietnam

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which will be returned to you under separate cover. The submitted sample, style number 4819450, is a tote bag constructed with an outer surface of two materials: cotton and thermoplastic polyurethane (TPU) plastic sheeting. It is designed and sized to provide storage, protection, portability, and organization to larger personal effects during travel. The front and back panels, with a portion of each side panel, are constructed from 100% cotton textile material that is not of pile of tufted construction. The bottom panel is covered with TPU plastic sheeting. The article features a zippered closure on top, a removable adjustable shoulder strap, and two handles. It measures approximately 15.50” (W) by 15.75” (H) inches by 6.50” (D) inches. The essential character of the tote bag is imparted by the cotton textile material as it makes up the majority of the overall surface area, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.

CBP rationale

The applicable subheading for the tote bag will be 4202.92.1500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

N314649 October 13, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Ms. Bethany A. Dodge L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of a tote bag from Vietnam Dear Ms. Dodge: In your letter dated September 15, 2020, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover. The submitted sample, style number 4819450, is a tote bag constructed with an outer surface of two materials: cotton and thermoplastic polyurethane (TPU) plastic sheeting. It is designed and sized to provide storage, protection, portability, and organization to larger personal effects during travel. The front and back panels, with a portion of each side panel, are constructed from 100% cotton textile material that is not of pile of tufted construction. The bottom panel is covered with TPU plastic sheeting. The article features a zippered closure on top, a removable adjustable shoulder strap, and two handles. It measures approximately 15.50” (W) by 15.75” (H) inches by 6.50” (D) inches. The essential character of the tote bag is imparted by the cotton textile material as it makes up the majority of the overall surface area, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The applicable subheading for the tote bag will be 4202.92.1500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The general rate of duty will be 6.3 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 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

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