The tariff classification of shopper/tote bags from Hong Kong.

NY L84399 May 6, 2005 CLA-2-42:RR:NC:TA:341 L84399 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Anthony Bonatesta Meadows Wye & Co., Inc. 2506 Forest Avenue Staten Island, NY 10303 RE: The tariff classification of shopper/tote bags from Hong Kong. Dear Mr. Bonatesta: In your undated letter, received in this office April 25, 2005, on behalf of Barnes & Nobles Publishers, Inc., you requested a tariff classification ruling for shopper/tote bags. The samples submitted are identified as items 1 and 2. The items are double handle shopping bag forms of tote bags. Each bag is wholly made up of polyvinyl chloride (PVC) plastic sheeting. The PVC plastic sheeting has a thickness of 12 MIL gauge. Each bag is printed on one side with a Halloween design. The bags measure approximately 13”(H) x 11”(W) with 5” gussets. Each bag is designed for prolonged use. You have suggested classification with the tariff provision HTS 3923 that provides, in part, for articles for the conveyance of packing of goods… of plastics. Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202, therefore they are not classifiable in subheading 3923, HTS. The applicable subheading for the shopper/tote bags 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division