The tariff classification of a shopping-style tote bag from China

N195062 December 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Eleanor Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a shopping-style tote bag from China Dear Ms. Kelly-Kobayashi: In your letter dated November 28, 2011, you requested a tariff classification ruling on behalf of your client, KeepCool USA. Your sample will be returned to you. A style number was not provided for the sample submitted. It is a shopping-style tote bag constructed with an outer surface of 100% non-woven polylactide textile material. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, or personal effects during travel. The shopping bag is of a durable construction and suitable for repetitive use. It measures approximately 12” (W) x 14” (H) x 7.5” (D). You state that the bag is composed of 100% polylactide (PLA) plastic derived from materials such as corn starch, tapioca products and sugar cane and you suggest classification in subheading 3923.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for articles for the packing or conveyance of goods, of plastics. You cite New York Ruling N105080, dated June 9, 2010, in which biodegradable grocery bags made of a combination of polyethylene and tapioca starch, a natural polymer of polysaccharide, were classified in heading 3923. PLA is a saturated polyester derived from corn starch, a natural polymer, that is biodegradable and compostable. However, the PLA comprising the bag submitted with your request is in the form of man-made staple textile fibers, not plastic film or any other form that meets the tariff definition of plastics of Chapter 39. See the Chapter 54 legal note 1 definition of man-made fibers. Chapter 39 legal note 1 states that “Throughout the tariff schedule, any reference to “plastics”…does not apply to materials regarded as textile materials of section XI.” Chapter 39 legal note 2(p) states that the chapter does not cover “goods of section XI (textiles and textile articles).” Since the sample bag is composed of textile fabric, it cannot be classified in any of the provisions of Chapter 39. Note also that the sample bag is suitable for long-term use and thus described in heading 4202 of the HTSUS. Legal note 2(m) of chapter 39 excludes from chapter 39 articles that are classified in heading 4202. The applicable subheading for the shopping style tote bag 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 materials, other, of man-made fibers, other. The rate of duty will be 17.6 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