CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a tote bag from China
Dear Ms. Bodnar:
In your letter dated September 8, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
Style J-0008813JC is a tote bag constructed with an outer surface of plastic sheeting material. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined storage compartment with a zippered pocket and several slot pockets on the back wall. The bag has an open top with a magnetic closure and double shoulder straps. It measures approximately 16” (W) across the top x 13” (H) x 5.5” (D).
In your letter you suggest classification under subheading 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2. This note states that items which are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of this tote bag consists of the sheeting of plastics therefore the tote bag is classified as having an outer surface of sheeting of plastic.
The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 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