CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a tote bag from the Philippines
Dear Ms. Pray:
In your letter dated September 12, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
Style AB904 is a tote bag constructed with an outer surface of abaca textile material. Abaca is considered to be a vegetable fiber of Heading 5305 of the Harmonized Tariff Schedule of the United States (HTSUS). The bag is designed and sized to contain the large personal effects associated with travel. It has one unlined interior with a zippered hanging pocket and two shoulder straps. It measures approximately 19” (W) x 11” (H) x 7” (D).
You suggested classification of the tote bag under subheading 4602.11.2100, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials: of bamboo: luggage, handbags and flatgoods, whether or not lined. However, as stated above, the article is constructed of textile material, not plaiting material. Thus, it is excluded from classification within any of the subheadings of Chapter 46.
The applicable subheading for the tote bag will be 4202.92.2000, 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, other. The rate of duty will be 5.7% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division