CLA-2-42:OT:RR:NC:N4:441
Vicky Lee
Macy's Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification of a tote bag from China
Dear Ms. Lee:
In your letter dated November 11, 2021, you requested a tariff classification ruling. Photographs were submitted in lieu of a sample.
The article at issue, style number 216831001, is a tote bag. In your submission, you stated that the bag is constructed with an outer surface of twisted paper yarns. This construction is considered to be a textile material for tariff purposes. The bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. It features two handles and measures approximately 17.3” (W) x 3.9” (D) x 10.2” (H).
The applicable subheading for the tote bag will be 4202.92.3305, Harmonized Tariff Schedule of United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of paper yarn. The rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3305, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3305, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division