The tariff classification of a shopping bag and a bottle bag from China

N128836 October 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 4202.92.9060; 9902.40.01. Correction to Ruling Number N123395 Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive, MS 2316 Plano, TX 75024 RE: The tariff classification of a shopping bag and a bottle bag from China Dear Ms. Morrell: This replaces Ruling Number N123395, dated October 14, 2010, which contained a typographical error regarding the classification of “Lot 1851.” A complete corrected ruling follows. The item you referred to as “Lot 1200” is a reusable shopping bag constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile. The outer surface constituent material is the non-woven polypropylene textile material. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features an open top without a closure and two carrying handles. It is unlined and measures approximately 12” (W) x 13” (H) x 6” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for “Lot 1200” will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% ad valorem. With regard to the applicable rate of duty, the subject tote bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or non woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is free. The item you referred to as “Lot 1851” is a reusable bottle bag constructed of non-woven polypropylene textile material that is coated with a plastic sheeting material. The outer surface constituent material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to one liter size bottle. The bag features an open top without a means of closure and two carrying handles. It is unlined, not insulated, and measures approximately 7” (W) x 11.5” (H) x 5” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for “Lot 1851” will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bags and containers, with outer of plastic sheeting material, other, other, other, other. The general rate of duty will be 17.6 percent ad valorem. “Lot 1851” does not meet the prerequisites for special treatment under subheading 9902.40.01. While it is constructed for non-woven polypropylene textile material, the outer most surface of the bag is a plastic sheeting material. Moreover, bottle bags of this type are not classified in subheading 4202.92.30, HTSUS. As such, the general rate of duty will apply. 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