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 December 18, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
Style JOEY is a tote bag designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. The bag has a top opening with a snap closure, two short carrying handles, and two shoulder straps. It measures approximately 18” (W) x 14.5” (H) x 5.25” (D).
The tote bag is constructed with an outer surface of jute yarns and polypropylene (PP) strips. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, although considered a textile material, such strips are not to be considered a man-made fiber.
Both materials appear to cover equal portions of the overall outer surface of the bag. Both materials equally contribute to the decorative design of the bag; neither creates a more pronounced visual impact. As such, neither material imparts the essential character to the bag. Therefore, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) of the HTSUS which states:
When goods cannot be classified by referencing GRI 3(a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In your letter you suggested classification under subheading 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. You stated that jute textile material occurs last in the tariff. However, tote bags with an outer surface of PP textile material appear in the tariff after the provision for tote bags with outer surface of jute textile material. The tote bag will be classified accordingly.
The applicable subheading for style JOEY will be 4202.92.3091, HTSUS, which provides for travel, sports, and similar bags: with outer surface of textile materials: other, other. The rate of duty will be 17.6 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the “double body bag.” Your request for a classification ruling should include the breakdown of the values of the leather and the textile material. Please state the percentage of the overall outer surface area that the leather material covers. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you, including the sample.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division