CLA-2-42:OT:RR:NC:N4:441
Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a tote bag from China
Dear Ms. Kobs:
In your letter dated August 28, 2009, you requested a tariff classification ruling. Your sample will be returned to you.
Style HB496006C is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the same sidewall. The other sidewall has an open pocket. The bag secures with a metal zipper closure and has a single shoulder strap. It measures approximately 16” (W) x 11.5” (H) x 1.5” (D).
In your letter, you suggest that style HB496006C be classified under 4202.22.4040, Harmonized Tariff Schedule of the United States (HTSUS) which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, wholly or in part of braid, other, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The tote bag is designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food.
The applicable subheading for style HB49006C will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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