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NY k86871

June 15, 2004
CLA-2-42:RR:NC:TA:341 K86871


TARIFF NO.: 4202.92.3031

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

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

Dear Mr. Stinson:

In your letter dated May 24, 2004, you requested a tariff classification ruling for a tote bag.

The submitted sample is identified as Liss item #937606, manufacturer #986Q3RAI. You have described the item as a gift bag. It is essentially an open top tote bag of a kind sold at retail as a gift bag. The tote bag is wholly made-up of a piece good consisting of a plastic coated paper base that is coated, covered or laminated with a woven polyester fabric. The exterior surface is of the polyester fabric. The tote bag has double braided cord handles and reinforced board tops and bottoms. It measures approximately 7.5” x 4.5” x 9.875”. The tote bag is capable of repetitive and prolonged use. Your sample is being returned as requested.

The applicable subheading for the tote bag, item 937606 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.

You have suggested that the bag is classifiable in subheading 4819.40., HTSUSA, which provides for certain sacks and bags of paper or paperboard. However, the tote bag is of a kind eo nomine provided for in HTS 4202, and is more specifically provided for in that heading. Such goods are excluded from heading 4819 by virtue of Note 2(h) of Chapter 48, HTS.

HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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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