CLA-2-42:OT:RR:NC:N4:441
Mr. David Andrews
Jill Acquisition, LLC 4 Batterymarch Park Quincy, MA 02169
RE: The tariff classification of a tote bag from India
Dear Mr. Andrews:
In your letter dated April 26, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
Style number HBG185041 is a tote bag constructed of 94% jute and 6% cotton textile material. The article is not of pile or tufted construction. The tote bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. The bag has an open top and the interior is unlined. The bag measures approximately 17 inches (W) by 15 inches (H) by 6 inches (D).
You suggested that the bag be classified under subheading 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. However, both jute and cotton are vegetable fibers. Vegetable fibers are specifically provided for at the subheading level within Heading 4202. Thus, it will be classified as a tote bag of vegetable fibers.
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 general rate of duty will be 5.7 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