The tariff classification of shopping-style tote bags from China

N132398 December 7, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of shopping-style tote bags from China Dear Ms. Morgan: In your letter dated November 3, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style 636465 is a set comprised of six shopping-style polypropylene tote bags. Each bag is coated on the outer surface with a sheeting of plastic. The bags are of various sizes. Each bag is designed to provide storage, protection, portability, and organization to its contents. Each bag has an unlined main compartment, an open top, and two webbed carrying handles. The bags are of a durable construction and suitable for prolonged use. We are returning your samples to you with the exception of the smallest bag, which will be retained by this office. In your letter, you suggest classification of the bags under 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 4202.92 is subject to Chapter 42, Additional U.S. Note 2. This note states that items which are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. Our examination of the bags indicates that the exterior surface constituent material of all six tote bags is plastic sheeting, not textile material. As such the bags are not eligible for classification under subheading 4202.92.3031, HTSUS.  You have also suggested that the tote bags are eligible for special treatment under 9902.40.01. By virtue of legislative action, subheading 9902.40.01, HTSUS, 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). While each bag is constructed from non-woven polypropylene textile material, as stated above, the outer most surface of the bags is sheeting of plastic. The subject shopping-style tote bags do not meet the prerequisites of this tariff provision and are not entitled to beneficial treatment under subheading 9902.40.01, HTSUS. The general rate of duty will apply. The applicable subheading for style 636465 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty is 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division