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NY N024886




March 28, 2008

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Sandra Cobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee, WI 53051

RE: The tariff classification of tote bag from China

Dear Ms. Cobs:

In your letter dated March 14, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

Style HB18336 is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The outer surface is embossed with a snakeskin pattern. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket on a sidewall and two open pockets on the opposite sidewall. The bag secures with a magnetic closure. It measures approximately 22.5” (W) x 17.5” (H).

You have suggested that style HB18336 is classifiable within subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle. However, style HB18336 is more specifically provided for within subheading 4202.92.4500 HTSUS.

The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 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 http://www.usitc.gov/tata/hts/.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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