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NY H82603

July 2, 2001

CLA-2-42:RR:NC:TA:341 H82603


TARIFF NO.: 4202.92.4500

Ms. Kathleen Goulding
The Estee Lauder Companies, Inc.
7 Corporate Center Drive
Melville, NY 11747

RE: The tariff classification of a reversible tote bag from China.

Dear Ms. Goulding:

In your letter dated June 22, 2001, you requested a tariff classification ruling for a reversible tote bag.

The sample submitted is not identified by style number. The item is a reversible tote bag capable of being turned inside out allowing either fabric to be the outer surface. It is manufactured of polyvinyl chloride (PVC) sheeting on one side and imitation straw of polypropylene on the other. There is no essential character. Therefore the item will be classified according to the material which fall last in the tariff. GRI 3(c) noted. The item is of PVC plastic sheeting. The bag measures approximately 16”(W) x 9”(H) with a 5” base. Your sample is being returned as requested.

The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The rate of duty will be 20 percent ad valorem.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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