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NY L87473

September 12, 2005

CLA-2-42:RR:NC:TA:341 L87473


TARIFF NO.: 4202.92.4500

Mr. James E. Unger
CBC Customhouse Brokers, Inc.
143 N. Bloomingdale Road
Bloomingdale, IL 60108

RE: The tariff classification of Carry-All Tote Bag from China.

Dear Mr. Unger:

In your letter dated August 30, 2005, on behalf of Rubbermaid Home Products, you requested a tariff classification ruling.

The submitted sample, item 3K62, is a carryall type of tote bag. It is wholly made-up of cotton canvas fabric that is coated on both sides with a plastic film. The tote bag measures 18” diameter by 20.5 “ high and is carried by means of dual cut-out handle grips. The bag is designed and used for multi-purposes including shopping and traveling. Your sample is being returned as requested.

The carryall is a form of the eo nomine “shopping bags” and “traveling bags” of Heading 4202, HTSUSA. Chapter 42, Additional U.S. Note 1 provides that the expression “travel, sport and similar bags” includes goods such as “shopping bags”. Therefore a shopping bag is classifiable within subheading 4202.92 wherein goods described as “travel, sport and similar bags “ are provided.

Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2. wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of Item 3K62 consists of the sheeting of plastics therefore the article is classified as having an outer surface of a sheeting of plastic.

The applicable subheading for item 3K62 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 sheeting of plastic, 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 646-733-3041.


Robert B. Swierupski

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