The tariff classification of shopping bags from China

N134878 December 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 9902.40.01, 4202.92.4500 Linda M. Rasco Metro Customs Broker P.O. Box 1066 Champlain, NY 12919 RE: The tariff classification of shopping bags from China Dear Ms. Rasco: In your letter dated November 23, 2010, you requested a tariff classification ruling on behalf of your client, Fiberlinks Textiles, Inc. Your samples will be returned to you. The items you refer to as “CO1214NPP” and “GEB1618/BB” are reusable shopping bags 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. Both bags are designed to provide storage, protection, portability, and organization to groceries or other personal effects. Each bag features an open top with no means of closure and two carrying handles. They are of a durable construction and suitable for repetitive use. Style CO1214NPP measures approximately 12” (W) x 14” (H) x 10” (D). Style GEB1618/BB measures appromiately16” (W) x 18.5” (H) x 4.5.” The applicable subheading for the styles described above 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 is 17.6% ad valorem. With regard to the applicable rate of duty, the subject shopping bags are also provided for in Heading 9902, HTSUS. 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 bags met the prerequisites of this tariff provision. Accordingly, the bags are entitled to duty free treatment under subheading 9902.40.01. The items you refer to as “GEB16118/GL” and “GEB141156/BB” are reusable shopping bags constructed of non-woven polypropylene textile material that is coated with a plastic sheeting material. The outer surface constituent material of the bags is the plastic sheeting. The bags are designed to provide storage, protection, portability, and organization to groceries or other personal effects. Each bag features an open top with no means of closure and two carrying handle. They are of a durable construction and suitable for repetitive use. Style GEB16118/GL measures approximately 16” (W) x 11.25” (H) x 8” (D). Style GEB141156/BB measures appromiately14.5” (W) x 14.5” (H) x 6” (D). Styles GEB16118/GL and GEB141156/BB do not meet the prerequisites for special treatment under subheading 9902.40.01. While the shopping bags are constructed of non-woven polypropylene textile material the outer most surface of the bags is a plastic sheeting material. As such, the general rate of duty will apply. The applicable subheading for styles GEB16118/GL and GEB141156/BB will be 4202.92.4500, HTSUS, which provides for travel, sports, 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