CLA-2 RR:TC:FC 959116 ALS
Mary E. Sowle, Esq.
Bowles, Keating, Hering, Matuszewich & Fiordalisi
135 South Lasalle St, Suite 1140
Chicago, IL 60603
RE: Molded Plastic Tote Bags
Dear Ms. Sowle:
This is in reference to your request for a binding ruling
regrading the above subject. Your request, which was addressed
to our New York office, was referred to this Office for reply.
Two samples of the subject bags were provided with your request.
FACTS:
The articles under consideration are tote bags made of
molded polyethylene plastic mesh. The samples provided are of 2
sizes. One bag is approximately 12-7/16 inches at the bottom
wide and 16-1/2 inches wide at the top.. The second style is 17-1/2 wide at the bottom and 19 inches wide at the top. The
openings in the mesh are approximately 1/2 inch by 1/2 inch. The
bottom of the totes are made of solid plastic and come about
13/16 inch up the mesh sides. The first bag is approximately 19-1/2 inches high from its bottom to the top of the integral non-flexible handles. The other tote is approximately 16 inches high
from its bottom to the top of the integral non-flexible handles.
It is stated that the totes are used to carry groceries, beach
items, blankets and similar items.
ISSUE:
What is the classification of these mesh tote bags?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States
Annotated (HTSUSA) is governed by the General Rules of
Interpretation (GRI's) taken in order. - 2 -
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
In considering the classification of the tote bags, we note
that counsel has suggested that they are not classifiable in
heading 4202, HTSUSA, but are, alternatively, classifiable in
heading 3923 or 3926. We agree that the tote bags, since they
are made of molded plastic and are not composed of an outer
surface of plastic, or of reinforced or laminated plastics, do
not fall within the parameters of heading 4202.
We next considered the classification of the tote bags in
chapter 39, HTSUSA, as suggested by counsel. We note that
heading 3923 generally provides for goods of a commercial nature,
i.e., containers for packing and shipping bulk or commercial
goods. While legal note 2(a) to chapter 42 directs us to
classify "bags made of plastic sheeting, whether or not printed,
with handles, not designed for prolonged use", the instant
product is distinguishable from the bags referred to in the note.
The bags referred to in that note are disposable shopping bags
which are typically used at the point of sale and are provided by
the store selling the product. They are for one-time use and are
typically designed to assist a retail customer take home items
such and fruits and vegetables.
The instant totes are substantial in nature and are designed
to be repeatedly used to store, carry and otherwise hold items
which may or may not be within the stream of commerce. While
they may be used as shopping bags, among other uses, they are not
disposable or provided by the retail establishment, but are
designed for repeated use by the owner (consumer). Accordingly,
we conclude that the instant articles of molded plastic, which
are capable of being repeatedly used for a multitude of purposes,
are most properly classifiable in heading 3926.
HOLDING:
Molded plastic tote bags of a substantial nature which are
designed for personal use and not for the conveyance of goods
still in the stream of commerce, are classifiable in subheading
3926.90.9890, HTSUSA, the provision for "Other articles of
plastics and articles of other materials of headings 3901 to
3914: Other: Other, Other." Merchandise so classifiable are
subject to a general rate of duty of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division