The tariff classification of reusable shopping-style tote bags from Germany

N310004 March 16, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Sidney N. Weiss Law Offices of Sidney N. Weiss 675 Third Avenue New York, NY 10017 RE: The tariff classification of reusable shopping-style tote bags from Germany Dear Mr. Weiss: In your letter dated February 20, 2020, you requested a tariff classification ruling on behalf of your client, Mettler Packaging, LLC. You have submitted samples, which will be returned to you under separate cover. The submitted samples are reusable shopping-style tote bags constructed with an outer surface of plastic sheeting. The bags are designed to provide storage, protection, organization, and portability to groceries or other personal effects during travel. Each bag features an open top and two handles. The interior of each bag has one compartment. They both measure approximately 19 inches (W) by 16 inches (H) by 8.5 inches (D). They are of a durable construction and suitable for prolonged reuse. In your request, you suggested that the reusable shopping-style tote bags be classified under 3923.21.0085, Harmonized Tariff Schedule of the United States (HTSUS) which provides for articles for the conveyance of packing of goods, of plastics: sacks and bags.  Goods classifiable in Heading 4202 are excluded from classification in Heading 3923 by Chapter 39 note 2(ij).  The reusable shopping-style tote bags are classifiable in Heading 4202, therefore they are not eligible for classification in Heading 3923. The applicable subheading for the reusable shopping-style tote bags 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. 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