CLA-2-42:OT:RR:NC:N4:441
Ms. Elizabeth A. McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of novelty tote bags from China
Dear Ms. McGuffin:
In your letter dated July 3, 2017, you requested a tariff classification ruling. You have submitted three samples, which are being returned to you under separate cover.
The samples submitted with your request are novelty tote bags with heart shaped handles. SKU 19772101 is available in three styles: A, B, and C. The bags have open tops and are designed to contain personal effects. You indicate in your letter that the bags, including the handles, are constructed of 100 percent polyester fabric, a man-made fiber. The interior of the bags are unlined and consist of a single compartment with no additional features. The bags measure approximately 10 inches tall and 8 inches wide. They are of a durable construction and suitable for repetitive use.
The applicable subheading for the tote bags will be 4202.92.3131, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for travel, sports, and similar bags…other, other, of man-made fibers, 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 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