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

N307554 December 11, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Nancy Gabriel Michael R. Spano & Co., Inc. 340 Dogwood Avenue Franklin Square, NY 11010 RE: The tariff classification of a reusable shopping-style tote bag from China Dear Ms. Gabriel: In your letter dated October 29, 2019, you requested a tariff classification ruling on behalf of your client, Vipac Packaging. You have submitted a sample, which will be returned to you under separate cover. The submitted sample, style number 9306033, is a reusable shopping-style tote bag constructed with an outer surface of plastic sheeting. The tote bag is designed to provide storage, protection, organization, and portability to groceries or other personal effects during travel. The interior has one compartment and is coated in plastics. The bag features an open top and two handles. It measures approximately 19.5 inches (W) by 17.25 inches (H) by 5.25 inches (D). In your request, you suggest that the bag be classified under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. However, Section XI, wherein goods of Heading 6307 are classified, is limited by Legal Note 1(l). Note 1(l) excludes textile goods of Heading 4202, HTSUS, from being classified within any of the Chapters of Section XI. Your sample is of a durable construction and suitable for repetitive use. Moreover, it is predominantly of plastics. It is akin to the bags and containers of Heading 4202 and will be classified therein. The applicable subheading for the reusable shopping-style tote bag described above will be 4202.92.4500, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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. 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