The tariff classification of reusable carrying bags from Vietnam

N273629 March 30, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of reusable carrying bags from Vietnam Dear Ms. Glover: In your letter dated February 29, 2016 you requested a tariff classification ruling on behalf of your client, Papier Mettler KG. You have submitted two samples which will be returned to you under separate cover. The submitted samples are reusable shopping bags (no item/style number provided) with an outer surface constructed of plastic sheeting. The bags are designed to provide storage, protection, portability, and organization to personal effects during travel. The bags each feature an open top without a closure, two carrying handles, and an unlined interior. The bags measure approximately 17 ½” (w) x 15” (h) x 8” (d). They are of a durable construction and suitable for repetitive use. In your request you have suggested classification of the articles 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, other, of man-made fibers, other. Our examination of the articles indicate that the outer surface constituent material of the articles is plastic sheeting, not man-made fibers. Although, you state in your letter the items are constructed of non-woven polypropylene textile material, the outer-most surface of the bag is plastic sheeting. The applicable subheading for the reusable shopping bags will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division