CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a tote bag from China
Dear Ms. Pray:
In your letter dated March 12, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Style D-0005601VA is a tote bag constructed with an outer surface of plastic sheeting. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. It features a top zipper closure, one carrying handle, and an adjustable shoulder strap. The bag measures approximately 15” (W) x 16” (H) x 1” (D). The top portion of the bag converts into a flap when the full storage capacity of the bag is not needed.
In your request, you suggested classification of the tote bag under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, with outer surface of plastic sheeting. However, the bag has enough storage capacity to contain the larger personal effects associated with travel and will be classified as such.
The applicable subheading for style D-0005601VA will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division