Base
8694891991-12-23New YorkClassification

The tariff classification of a tote bag, a napkin and acoffee mug from Canada and/or China.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a tote bag, a napkin and acoffee mug from Canada and/or China.

Ruling Text

NY 869489 December 23, 1991 CLA-2-42:S:N:N3G:341 869489 CATEGORY: Classification TARIFF NO.: 4202.92.1500; 6302.51.2000; 3924.10.2000 Mr. Ian Morrison Canmore World Trading Ltd. 55 The Kingsway Toronto, Ontario M8X 2T3 RE: The tariff classification of a tote bag, a napkin and a coffee mug from Canada and/or China. Dear Mr. Morrison: In your letter dated November 18, 1991, you requested a tariff classification ruling. The submitted sample, described as a "Coffee Bag Kit", consists of a tote bag, a napkin and a coffee mug targeted to students and administrative employees as an alternative to wasteful paper used when having a coffee break. The tote bag is constructed of an outer surface of cotton textile material. It is unlined and features an internal elastic band. The bag has double textile braided carrying straps and it is secured by means of a braided textile drawstring closure. The front of the bag is printed with the words "A Greener Choice." The instant napkin which measures approximately 25 CM squares is constructed of cotton textile material. The edges contain an overlock stitch. The coffee mug with lid is constructed of a recycled plastic. The front of the mug is designed with a globe and the words "Environmental Alternatives". The applicable subheading for the tote bag of cotton textile material 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 7.2 percent ad valorem. Goods classifiable under subheading 4202.92.1500, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the napkin of cotton textile material will be 6302.51.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: Other table linen: of cotton: tablecloths and napkins: Other: plain woven. The Duty rate will be 5.5 percent ad valorem. Goods classifiable under subheading 6302.51.2000, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the coffee mug of plastic will be 3924.10.2000, HTS, which provides for Tableware, kitchenware, other household articles... of plastics: plates, cups, saucers,... platters. The duty rate will be 7 percent ad valorem. Goods classifiable under subheading 3924.10.2000, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Items classifiable under 4202.92.1500 and 6302.51.2000 fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport