The tariff classification of shopping-style tote bags from China

N181662 September 7, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Oscar Palacios Cavalier International Air Freight, Inc. 220 West Ivy Avenue Inglewood, CA 90302 RE: The tariff classification of shopping-style tote bags from China Dear Mr. Palacios: In your letter dated August 19, 2011, you requested a tariff classification ruling on behalf of your client, Logomark, Inc. Your samples will be returned to you. Style KT6251 is a solid black shopping-style tote bag constructed of nonwoven polypropylene textile material that is laminated on the outer surface with plastic sheeting. The outer surface constituent material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features an open top and two carrying handles. It is unlined and measures approximately 15.5” (W) x 17.5” (H) x 6” (D). The bag is of a durable construction and suitable for repetitive use. Style KT6490 is a shopping-style tote bag constructed of nonwoven polypropylene textile material that is laminated on the outer surface with plastic sheeting. The outer surface constituent material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features an open top, two carrying handles, a reinforced bottom and an open pocket across the width on the front exterior. It is unlined and measures approximately 13” (W) x 15” (H) x 9.5” (D). The bag is of a durable construction and suitable for repetitive use. The applicable subheading for styles KT6251 and KT6490 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (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. In your letter, you suggest classification of styles KT6251 and KT6490 under subheading 9902.40.01, HTSUS, which provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or nonwoven polypropylene fabric (provided for in subheading 4202.92.30). Additional Note 2 of Chapter 42, HTSUS, states that for the purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of the textile material or of plastic sheeting, depending upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article. While they are constructed of nonwoven polypropylene textile material, the outer-most surface of the bags is plastic sheeting. 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. 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