CLA-2-42:OT:RR:NC:N4:441
Olivia Hule
United-Way International Inc.
147-27 175th Street, Room 1A
Jamaica, NY 11434
RE: The tariff classification of a tote bag from China
Dear Ms. Hule:
In your letter dated September 29, 2016, you requested a tariff classification ruling on behalf of Fantasia Accessories. You have submitted a sample, which is being returned to you under separate cover.
The submitted sample is a tote bag constructed with an outer surface polyvinyl chloride strips that meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such textile strips, while considered textile, are not to be considered a man-made fiber.
The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag features an open top with an snap closure, two carrying handles, and an textile lined interior. It measures approximately 11” (h) x 16” (w) x 5 ½” (d).
You suggest the proper classification of the submitted sample is under Heading 4602, HTSUS, which provides for basketwork, wickerwork, plaiting materials, and other articles. However, as explained above, this tote bag is made of textile material, not plaiting materials.
The applicable subheading for the tote bag will be 4202.92.3900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other. 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division