U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a shopping-style tote bag from China
N305059 July 22, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Mr. Neil Wollek Mallory Renee, Inc. 3651 North West 81st Street Miami, FL 33147 RE: The tariff classification of a shopping-style tote bag from China Dear Mr. Wollek: In your letter dated June 24, 2019, you requested a tariff classification ruling. You have submitted a sample, which will be retained by our office per your request. The submitted sample is a tote bag constructed of woven polypropylene textile material. In your letter, you state that the bag will be imported with an outer surface of plastic sheeting. The front panel has two open mesh pockets which store coordinating zippered pouches. Both pouches are constructed with an outer surface of plastic sheeting. The tote bag features two handles. The article is designed to provide storage, protection, portability, and organization to personal effects during travel. It measures approximately 19 inches (W) by 17 inches (H) by 8 inches (D). The tote bag and pouches are considered a set for tariff purposes. The tote bag is the largest of the items with the most storage capacity. The pouches are stored inside the tote bag. The pouches are optional components to be used as needed. As such, the essential character of the set is imparted by the tote bag, General Rule of Interpretation (GRI) 3(b), noted. The applicable subheading for the tote bag, when imported with outer surface of plastic sheeting, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 4202.92.4500, HTSUS, unless specifically excluded, are subject to the additional 25 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 4202.92.4500, 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. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
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