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NY K83731

March 24, 2004
CLA-2-42:RR:NC:TA:341 K83731


TARIFF NO.: 4202.92.1500; 6404.19.35; 6304.92.0000

Ms. Susan Lyons
Pier 1 Imports
301 Commerce Street, Suite 600
Fort Worth, TX 76161

RE: The tariff classification of a tote bag, sandals and a picnic cloth from China.

Dear Ms. Lyons:

In your letter dated March 3, 2004, you requested a classification ruling.

The sample submitted is identified as a “Back to School Beach Set”. No style number was submitted. The instant sample is representative of three actual items to be imported. The items consist of a tote bag, sandals and a picnic cloth. You have indicated that the items will imported packaged and sold at retail sale as a set. However, for classification purposes the items are not considered to be a set. Each item will be separately classified.

Item #1 is a double handle tote bag designed to contain personal effect and accessories on a daily basis. It is made up of 100 percent cotton woven textile material. The top of the bag is secured by means of a zippered closure and the interior is unstructured. There is a small open wall pocket sewn into the interior lining. The bag measures approximately 17”(W) x 12”(H).

The applicable subheading for the tote bag will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem.

Item #2 is a pair of women’s open-toe, open-heel sandals. The sandals have uppers that consist of two ½-inch wide textile straps that are sewn together to form Y-configured toe-thong straps, the ends of which penetrate woven straw-like footbeds that are cemented to ¼-inch thick rubber/plastic outsoles.

The applicable subheading for sandals, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

Item #3 is a picnic cloth. The cloth is made from 100% cotton woven fabric. It measures approximately 48 x 57 inches.

The applicable subheading for the picnic cloth will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

HTS 4202.92.1500 and 6304.92.0000 falls within textile category designation 369. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

You have indicated that the submitted samples are not marked to indicate the country of origin and that the finished products will be marked in accordance with the marking statues, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304).

Your samples are being returned as requested.

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 646-733-3041.


Robert B. Swierupski

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