The tariff classification of shopping-style tote bags from China

N059150 May 29, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Benita Lee Accord Custom Services 360 N. Sepulveda Blvd., Suite 1070 El Segundo, CA 90245 RE: The tariff classification of shopping-style tote bags from China Dear Ms. Lee: In your letter, which you dated February 2009, you requested a tariff classification ruling on behalf of your client, Z&H Group, USA, Inc. The samples are being retained by this office. Two samples were submitted without style numbers. The items are shopping-style tote bags constructed with an outer surface of non-woven polypropylene textile material. They are both designed to provide storage, protection, portability, and organization to their contents. They have unlined main compartments with no additional features. The bags have open tops and double carrying handles. The tote bags are of a durable construction and suitable for prolonged use. They measures approximately 14” (W) x 14” (H) x 8” (D). In your ruling request letter, you suggested subheading 3923.21.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: sacks and bag (including cones), of other plastics. The bags are made of non-woven polypropylene spun bonded fabric, which is a textile material rather than plastics. Moreover, legal note 2(m) to Chapter 39 precludes articles of heading 4202, HTSUS, from classification in any of the provisions of chapter 39. The applicable subheading for the shopping-style tote bags will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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 National Commodity Specialist Division