In ruling NY N321380 (September 24, 2021), Customs and Border Protection (CBP) discussed the tariff classification of hamper bags from China. The four products, described as tote bags, are designed and sized to provide storage, protection, portability, and organization for personal items – such as clothing – during travel. The outer surface of each article is constructed of a textile material that is 80% polyester and 20% cotton. The outer surface is also not coated with plastic sheeting. The four bags are identical in construction, size, and materials, with the only difference between all four being the decorative design. Each bag features two handles and measures approximately 15.9” in length, 10” in width, and 20.9” in height.
When considering the classification of the item, CBP determined that the applicable subheading for the fours tote bags is 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers.” The rate of duty is 17.6% ad valorem. Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem duty rate. As such, the chapter subheading 9903.88.15 must be reported in addition to subheading 4202.92.3131, HTSUS.