The tariff classification of a shopping bag from China

N233835 October 2, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 9902.40.01 Erick S. Kim Theresa Lee CHB TRK 11099 S. La Cienega Boulevard, Suite 202 Los Angeles, CA 90045 RE: The tariff classification of a shopping bag from China Dear Mr. Kim: In your letter dated September 28, 2012 you requested a tariff classification ruling on behalf of WBT Global, LLC. Your sample is being retained by our office. Style WBT-01 is reusable shopping-style tote bag constructed with an outer surface of 100% nonwoven polypropylene textile material. This construction is considered to be man-made textile for tariff purposes. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bag features an open top without a closure, two carrying handles, an unlined interior and a reinforced bottom. It is of a durable construction and suitable for repetitive use. The bag measures approximately 12” (W) x 13.5” (H) x 8.5” (D). 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 material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% ad valorem. With regard to the applicable rate of duty, the subject shopping 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 nonwoven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets all the prerequisites of this tariff provision. Accordingly, the bag is entitled to duty free treatment under subheading 9902.40.01. 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