The tariff classification of a tote bag from China

N158076 April 22, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 9902.40.01 Peter Salvato Import Commodity Group, LTD. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a tote bag from China Dear Mr. Salvato: In your letter dated March 28, 2011, you requested a tariff classification ruling on behalf of your client, Team Beans, LLC. Style BGRNC01NCS is a shopping-style tote bag constructed of non-woven polypropylene (PP) textile material. It is designed to provide storage, protection, portability, and organization to its contents. It has an unlined main compartment with no additional features. The bag has an open top with two carrying handles. The tote bag is of a durable construction and suitable for prolonged use. It measures approximately 13” (W) x 15” (H) x 6” (D). The applicable subheading for style BGRNC01NCS 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 man-made textile materials. The general rate of duty is 17.6% ad valorem. With regard to the applicable rate of duty, the subject tote bag is 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 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. 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