The tariff classification of shopping-style tote bags from China

N210958 April 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kathleen Moore Lululemon Athletica 2201 140th Avenue East, Suite 700 Sumner, WA 98390 RE: The tariff classification of shopping-style tote bags from China Dear Ms. Moore: In your letter dated March 16, 2012, you requested a tariff classification ruling. Your samples will be returned to you. You have referred to your samples as Bags 1-6. They are non-woven polypropylene shopping-style tote bags coated on the outer surface with a sheeting of plastic. The constituent outer surface material is considered the plastic sheeting material. The bags are of various sizes and are designed to provide storage, protection, portability, and organization to their contents. Each bag has an unlined main compartment, an open top with a plastic snap closure, and two webbed carrying handles. The bags are of a durable construction and suitable for prolonged use. The large sized bags measure approximately 15.5” (W) x 14” (H) x 6.5” (D). The smaller sized bags measure approximately 9.25” (W) x 11.5” (H) x 4.5” (D). In your letter, you suggest classification of the bags under subheading 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. Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2. This note states that items which are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. Our examination of the bags indicates that the exterior surface constituent material of all your bags is plastic sheeting, not textile material. As such the bags are not eligible for classification under subheading 4202.92.3031, HTSUS. You have also suggested that the tote bags are eligible for special treatment under 9902.40.01. By virtue of legislative action, subheading 9902.40.01, HTSUS, 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). While each bag is constructed of non-woven polypropylene textile material, as stated above, the outer most surface of the bags is sheeting of plastic. As such, 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. The applicable subheading for the shopping-style tote bags will be 4202.92.4500, 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. 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, Thomas J. Russo Director National Commodity Specialist Division