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

Min Xie
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of tote bags China

Dear Ms. Xie:

In your letter dated May 11, 2011, you requested a tariff classification ruling. Your samples will be returned to you.

Style THBRHOL11B03 is a tote bag constructed with an outer surface of 51% cotton and 49% polyester textile material. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a zipper closure at the top and two vinyl shoulder straps. It measures approximately 13” (W) across the top opening x 9.5” (H) x 5.75” (D).

Style THBRHOL11B04 is a tote bag constructed with an outer surface of 51% cotton and 49% polyester textile material. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with a vinyl strap that extends from each side and secures with a snap closure. The bag measures approximately 13” (W) across the bottom x 9.75” (H) x 4.25” (D).

Textile articles that are constructed of a blended fabric are classified as if they are wholly of the fiber that predominates by weight. In this case, the cotton is the predominating textile material. Please note that even a slight change in the fiber content may result in a change of classification. The handbag and tote bag may be subject to laboratory analysis by Customs and Border Protection (CBP) at the time of importation. If the fabric is other than the construction stated in your request, the bags may be reclassified by CBP at that time.

The applicable subheading for both tote bags 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