The tariff classification of shopping-style tote bags from China

N196346 December 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Janie Chestang Crown Products, Inc. 3107 Halls Mill Road Mobile, AL 36606 RE: The tariff classification of shopping-style tote bags from China Dear Ms. Chestang: In your letter dated November 29, 2011, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Carta Shopper” is a shopping-style tote bag constructed with an outer surface of paper that is reinforced with a backing of non-woven polypropylene (PP) textile material. It is designed to provide storage, protection, portability, and organization to its contents. The bag has a main compartment with no additional features, an open top and two carrying handles. The tote bag is of a durable construction and suitable for prolonged use. It measures approximately 13” (W) x 11” (H) x 8” (D). The style you refer to as “Carta Tote” is a shopping-style tote bag constructed with an outer surface of paper that is reinforced with a backing of non-woven polypropylene (PP) textile material. It is designed to provide storage, protection, portability, and organization to its contents. The bag has a main compartment with no additional features, an open top, and two carrying handles. The tote bag is of a durable construction and suitable for prolonged use. It measures approximately 13” (W) x 12” (H) x 6” (D). You proposed classification of your samples in subheading 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, of paper or paperboard. However, the tote bags are provided for in Heading 4202, HTSUS. Goods of Heading 4202 are excluded from Heading 4819 by Note 2(h) of Chapter 48, HTSUS. The applicable subheading for both tote bags will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other. The rate of duty will be 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