CLA-2-42:OT:RR:NC:N4:441
Paul Schlechter
Patrick Powers Customs Brokers, Inc.
27 Blake Avenue
Lynbrook, NY 11563
RE: The tariff classification of a tote bag with garden tools from China
Dear Mr. Schletcher:
In your letter dated July 15, 2009, you requested a tariff classification ruling on behalf of your client, Prime Resources Corporation. Your sample will be retained by our office.
Style LT-3404 includes a tote bag constructed with an outer surface of polyester textile material. The bag is designed to provide storage, protection, portability, and organization to garden tools, garden accessories, and other personal effects during travel. The bag has three open pockets on both the front and rear exteriors and two open mesh pockets at each end. It has an unlined interior storage compartment with two internal open pockets. The bag has an open top with a hook-and-loop closure, and double carrying handles. The tote bag is imported with gardening tools and accessories (a weeding fork, a digger, a rake, a trowel, a transplanter, gardening gloves, and a sprayer). The tote bag measures approximately 11” (W) x 14” (H) x 7” (D).
For classification purposes, the tote bag, garden tools, and accessories will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a "set" for tariff classification purposes:
(a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.
The tote bag with garden tools meets the qualifications of "goods put up in sets for retail sale." The set consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this case, it is the tote bag which imparts the essential character. It is the tote that has the most value and bulk weight. It is also used to store and transport the other components of the set.
The applicable subheading for style LT-3404 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, 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 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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division