CLA-2-42:OT:RR:NC:N4:441
Ms. Sandy Pray
Camuto Group
dba VCS Group, LLC.
32 Springside Road
Westampton, NJ 08060
RE: The tariff classification of a tote bag from China
Dear Ms. Pray:
In your letter received in this office, April 25, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
Style VC-HEDDA-HO is a tote bag constructed of two materials. The top portion of the tote bag is constructed of bovine leather. The bottom portion of the bag, which you refer to as “woven straw” is constructed of twisted paper yarn. That paper yarns create the more pronounced visual impact. This tote bag is also convertible. The upper portion can be folded into the bottom portion when less storage capacity is needed. In this position only the paper yarns are visible. As such, the essential character of the tote bag is imparted by the twisted paper yarns.
The tote bag features two carry handles and a shoulder strap. It is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. At its maximum capacity, the body of the bag measures 15” (H) x 14” (W) x 3” (D).
You suggested that the proper classification of your sample is in Heading 4602, Harmonized Tariff Schedule of United States (HTSUS), which provides for basketwork, wickerwork, and other articles of heading 4601. The tote bag in question, however, is composed of twisted paper yarns. In accordance with the Explanatory Notes (ENS) to Heading 5308, constitutes a textile yarn. Tote bags of textile material are classified in Heading 4202.
The applicable subheading for style VC-HEDDA-HO will be 4202.92.3305, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of paper yarn. The rate of duty will be 17.6 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 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