The tariff classification of tote bags from China

N303472 March 27, 2019 CLA-2-46:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Sandy Pray Camuto Group 32 Springside Road Westampton, NJ 08060 RE: The tariff classification of tote bags from China Dear Ms. Pray: In your letter, dated March 13, 2019, you requested a tariff classification ruling. A sample and descriptive literature were provided for our review, and the samples will be returned, per your request. Under consideration are two styles of tote bags. The exterior of each tote bag is primarily constructed of narrow strips of folded paper, what you refer to as “paper straw,” and the interiors are lined with linen. Style INLY-TO measures approximately 12” high, 16” wide and 5.5” deep. The paper strips have been tightly woven in an alternating black and beige pattern. The bag has one open interior compartment, no top closure and two carrying handles. Style CIVA-SH measures approximately 11” high, 12.5” wide and 9” deep. The paper strips have been crocheted into an open-work design on the sides of the bag and a more solid bottom. The interior features one main compartment, one zippered pocket, and two small open pockets in the side lining. The bag has a snap closure at the top and two carrying handles. The folded paper strips forming the bags’ exteriors meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, HTSUS, which states: In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. Therefore, the applicable subheading for the tote bags will be 4602.90.0000, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601;…: Other (other than of vegetable materials). The rate of duty will be 3.5% 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4602.90.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.90.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division