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

N244848 August 30, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 John T. Hyatt The Irwin Brown Company 212 Chartres Street New Orleans, LA 70130 RE: The tariff classification of a shopping-style tote bag from China Dear Mr. Hyatt: In your letter dated August 2, 2013, you requested a tariff classification ruling on behalf of your client, Carnival Mart, Inc. You have submitted a sample, which we are returning to you. Style 4801 is a shopping-style tote bag constructed of man-made textile material that is coated on the outer surface with a sheeting of plastic. The constituent outer surface material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag has an unlined main compartment, a zipper closure at the top, and two textile carrying handles. The bag is of durable construction and suitable for prolonged use. It measures approximately 13.75” (W) x 17.25” (H) x 6.75” (D). You have suggested classification of the bag in subheading 3923.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones), of polymers of ethylene. The bag is composed of clear polyethylene strips woven to form a fabric and laminated on the outer surface with a layer of sheeting of plastics that is visible to the naked eye. The strips measure less than 5 millimeters in width, and thus meet the dimensional requirements to be considered textile strip. The Explanatory Notes to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Based on these notes, fabric constructed of woven strips, coated on only one side with plastics, is considered to be coated textile fabric of Section XI, Chapter 59, and not plastics of chapter 39. Since the bag is constructed of a material that is considered to be of textile and not of plastics, it cannot be classified in any of the provisions of chapter 39. Moreover, legal note 2(m) to Chapter 39, HTSUS, excludes goods described in Heading 4202, HTSUS, such as this one, from classification in any of the subheadings of Chapter 39, HTSUS. The applicable subheading for style 4801 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The 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, Myles B. Harmon Acting Director National Commodity Specialist Division