The tariff classification of tote bags from China

N321380 September 24, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 9903.88.03 Alex Ernenputsch JIA HOME 500 S Palm Ave Alhambra, CA 91803 RE: The tariff classification of tote bags from China Dear Mr. Ernenputsch: In your letter dated September 2, 2021, you requested a tariff classification ruling. You submitted a photograph in lieu of samples. You have referred to the articles as hamper bags. They are four tote bags of the type designed and sized to provide storage, protection, portability, and organization to personal effects, such as clothing, during travel. In your correspondence, you stated that the outer surface of each article is constructed of a textile material that is 80% polyester and 20% cotton. You also stated that the outer surface is not coated with plastic sheeting. Based on the submitted photo, four bags are identical in construction, size, and materials except for the decorative design. Each bag features two handles. Each article measures approximately 15.9” (L) x 10” (W) x 20.9” (H). The applicable subheading for the tote bags will be 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, 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 4202.92.3131, 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, including information on exclusions and their effective dates, 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