CLA-2-42:OT:RR:NC:N4 441

Vicky Lee
Macy's Merchandising Group
151 West 34th Street, 12th Floor New York, NY 10001

RE:  The tariff classification of three tote bags from China

Dear Ms. Lee:

In your letter dated February 12, 2024, you requested a tariff classification ruling.  You submitted three tote bags, which we sent to our laboratory for analysis.  The samples were damaged during analysis and will not be returned.

The laboratory reports indicate that all three articles are constructed with an outer surface of twisted/rolled paper yarns. This construction is considered to be a textile material for tariff purposes. The bags are designed and sized to provide storage, protection, organization, and portability to personal effects during travel.  Each article features an open top and two handles.  

The first item, style number 220381001, is a trapezoid shape.  The bag measures approximately 19.5 inches (L) x12 inches (H) x7 inches (W).

The second item, style number 773381001, is a half circle shape. The bag measures approximately 17 inches (L) x12 inches (H) x4.5 inches (W).

The third item, style number 383381001, is a square shape.  The bag measures approximately 17 inches (L) x12 inches (H) x4.5 inches (W).

The applicable subheading for the tote bags will be 4202.92.3305, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of paper yarn. The general rate of duty will be 17.6 percent ad valorem.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3305, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3305, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.

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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division