CLA-2-42:OT:RR:NC:N4:441

Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004

RE: The tariff classification of a child’s tote bag from China

Dear Ms. Shira:

In your letter dated May 7, 2009, you requested a tariff classification ruling, on behalf of your client, Polo Ralph Lauren Corporation. Your sample will be returned as requested.

Style 405082265LR is a child’s tote bag constructed with an outer surface of 100% cotton canvas textile material. It is designed and sized to provide storage, organization, protection and portability to a child’s personal effects during travel. The bag has an unlined storage compartment with no additional features. It has an open top, double carrying handles and measures approximately 5.5” (W) x 5” (H) x 5” (D).

The applicable subheading for style 405082265LR will be 4202.92.1500, Harmonized Tariff Schedule of the United States (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 duty rate 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 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,

Robert B. Swierupski
Director
National Commodity Specialist Division