CLA-2-42:OT:RR:NC:N4:441
Mary Kastner
PMK International LLC
1107 SW Grady Way, Suite 120
Renton, WA 98057
RE: The tariff classification of a shopping-style tote bag from China
Dear Ms. Kastner:
In your undated letter, which was received in this office on August 3, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
The submitted sample is a shopping-style tote bag constructed of non-woven textile material that is coated on the outer surface with plastic sheeting. The outer surface constituent material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag features an open top without a closure, two carrying handles, and an unlined interior. It measures approximately 12.5” (W) x 13.5” (H). The bag is of a durable construction and suitable for repetitive use.
In your ruling request you suggested the tote bag be classified in Heading 3923, Harmonized Tariff Schedule of the United States (HTSUS). Articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. Tote bags are provided for in Heading 4202. As such, your sample cannot be classified in any of the subheadings of Chapter 39.
The applicable subheading for the tote bag 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division