The tariff classification of non-woven tote bags from China

N238404 March 13, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of non-woven tote bags from China Dear Mr. Spano: In your letter dated February 8, 2013, you requested a tariff classification ruling on behalf of your client, Prime Line Packaging Inc. You have submitted samples, which are being returned to you. Your samples, which you have submitted without style numbers, are reusable shopping-style tote bags constructed with an outer surface of 100% non-woven polypropylene (or polyethylene) textile material. This construction is considered to be man-made textile material for tariff purposes. The bags are designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bags both feature an open top without a closure, two cut-out handles, and an unlined interior. They measure approximately 15” (W) x 18” (H). They are of a durable construction and suitable for repetitive use. You have suggested classification under subheading 6305.30.0000, Harmonized Tariff Schedule of the United States (HTSUS). Section XI Note (l) excludes articles of Heading 4202 from being classified within any of the Chapters of Section XI. Chapter 63 is included in Section XI. The article is akin to those of Heading 4202, HTSUS. As such, it is excluded from classification in any of the subheading of Chapter 63, HTSUS. The applicable subheading for tote bags 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. 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