CLA-2-42:OT:RR:NC:N4:441
Donna Arloro
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a shopping-style tote bag from China
Dear Ms. Arloro:
In your letter dated September 2, 2015, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you.
The submitted sample, which was not labeled with a style number, is a shopping-style tote bag constructed with an outer surface of plastic sheeting material. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag features an open top without a closure, two carrying handles, and an unlined interior. It measures approximately 15.5” (W) x 14” (H) x 5.5” (D). The bag is of a durable construction and suitable for repetitive use.
You suggested that the submitted sample is correctly classified under 4202.39.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag…wholly or mainly covered in paper. The submitted sample is a shopping-type tote bag intended to carry large personal effects during travel. It is not of a kind normally carried in the pocket or handbag. Moreover, our examination of the sample indicates that the outer surface constituent material of the article is plastic sheeting, not paper.
The applicable subheading for tote bag will be 4202.92.4500, HTSUS, which provides for a travel, sports, and similar bags with outer surface of sheeting of plastic or of textile materials, other. The applicable rate of duty is 20 percent ad valorem.
You have mentioned two style numbers in your letter, but have submitted a sample of only one style. This ruling is applicable only to the submitted sample constructed exactly as described above.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division