CLA-2-42:OT:RR:NC:N4:441
Jordan Griffin
Dorfman Pacific
2615 Boeing Way
Stockton, CA 95206
RE: The tariff classification of a tote bag from China
Dear Ms. Griffin:
In your letter dated August 26, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Style BAG744-ASST is a tote bag constructed of both sea grass and polyester textile material. It has a 3.75” top section of sea grass and a main body of 100% polyester textile material. The interior of the bag is textile-lined with a zippered pocket on one sidewall. It secures with a magnetic closure and has two shoulder straps. The bag measures approximately 14” (W) at the opening x 16” (H) x 1” (D). The tote bag is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food.
For tariff classification purposes, the subject tote bag is considered a composite good whose exterior surface is composed of both sea grass and textile material. According to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the classification of a composite good is to be based on the material that imparts the essential character. In this case, based on factors such as appearance, quantity, and comparative surface coverage, the textile material predominates. As such, the essential character is imparted by the textile material.
In your ruling request, you suggest classification of the bag in Heading 4601, HTSUS, which provides for plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in
parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). However, as stated above, the essential character is imparted by the textile material. The tote bag is classifiable within subheading 4202.92, HTSUS, wherein goods described as "travel, sport and similar bags" are provided.
The applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% 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