The tariff classification of shopping-style tote bags from China and Vietnam

N044985 December 16, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, N.Y. 10018 RE: The tariff classification of shopping-style tote bags from China and Vietnam Dear Ms. Kelly-Kobayashi: In your letter dated November 18, 2008 on behalf of KeepCool USA, you requested a classification ruling. The samples which you submitted are being returned as requested. The samples submitted are three bags referred as 1-Whole Foods, 2-Trader Joe’s and 3-Wal-Mart. Bag ‘1” and Bag “2” are constructed of non-woven polyethylene terephthalate (PET) and coated on the outer surface with a plastic sheeting material. Bag “3” is constructed of 100% polypropylene (PP) and coated on the outer surface with a plastic sheeting material. All three bags are shopping-style tote bags. The interior of each bag is unlined and consists of a single compartment with no additional features. The bags have open tops and double carrying handles. They are designed to provide protection, portability, storage, and organization to clothing, sundry articles, or personal effects during travel. Each bag is of a durable construction and suitable for long-term use. Bag “1” measures approximately 14” (W) x 15.5” (H) x 8” (D). Bag “2” measures approximately 12” (W) x 16” (H) x 7” (D). Bag “3” measures approximately 15” (W) x 14” (H) x 8.5” (D). In your letter, you suggest subheading 4202.92.3031 Harmonized Tariff Schedule of the United States (HTSUS) which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. Classification of goods within subheading 4202 is subject to Chapter 42, Additional U.S. Note 2 wherein goods that are made-up of a textile material and 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. The exterior surface constituent material of all three shopping bags consists of plastic sheeting. Therefore, the bags will be classified as such. The applicable subheading for the shopping-style tote bags will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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 National Commodity Specialist Division