The tariff classification of plastic and paper totes from China

N083298 December 3, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4202.12.2010; 4202.99.9000 Mr. James A. Roberts J.M. Rodgers Co., Inc. 1975 Linden Blvd. Elmont, New York 11003 RE: The tariff classification of plastic and paper totes from China Dear Mr. Roberts: In your letter dated October 30, 2009, on behalf of Horizon Group USA Inc., you requested a tariff classification ruling. Four samples identified as children’s plastic totes were provided with your letter. The sample that is labeled “tote bubble grape” is an open top tote bag composed of molded polyvinyl chloride (PVC) plastic. This bag has two integral handles and measures approximately 12 inches in width by 8 ½ inches in height by 5 inches in depth. The sample that is labeled “mini shopping tote” is a small tapered open top tote bag composed of molded PVC plastic. This bag has two integral handles and measures approximately 5 ½ inches in width at the bottom, 7 ¼ inches in width at the top, 6 inches in height and 2 ¼ inches at its greatest depth. The sample that is labeled “baby bond case” is a child’s briefcase composed of molded PVC plastic. The briefcase has a top handle, two locking latches at the top and measures approximately 10 inches in length, 7 inches in height and 2 ½ inches in depth. The unlabeled sample is an open top tapered tote bag composed of paperboard covered on the exterior with a layer of paper. This tote bag has two handles that have been riveted to the bag and measures approximately 7 inches in width at the bottom, 9 ½ inches in width at the top, 6 inches in height and 3 ¼ inches in depth. The applicable subheading for the “bubble grape” tote and the “mini shopping” tote will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the “baby bond” child’s briefcase will be 4202.12.2010, HTSUS, which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty will be 20 percent ad valorem. The applicable subheading for the paperboard tote will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other. The rate of duty will be 20 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division