CLA-2-42:OT:RR:NC:N3:341
Stella F. Henriques
Island Customs Brokers
P.O. Box 2747
2635 Waiwai Loop, 2nd Floor
Honolulu, Hi 96819
RE: The tariff classification of a shopping-style tote bag
Dear Ms. Henriques:
In your letter dated September 11, 2008 you requested a tariff classification ruling on behalf of Majestic International, LLC. The sample which you submitted is being returned as requested.
A style number was not provided for the sample submitted. The item is a shopping-style tote bag constructed of a non-woven polypropylene textile material laminated on the outer surface with plastic sheeting. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, or personal effects during travel. The shopping bag is of a durable construction and suitable for repetitive use. It measures approximately 12.5” (W) x 12.5” (H) x 8.75” (D).
In your letter, you suggest classification under subheading 3923.29.0000 Tariff Schedule of the United States (HTSUS) which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones), of plastics. The tote bag is a form of the eo nomine "shopping bags" and "traveling bags" of Heading 4202, HTSUS. Chapter 42, Additional U.S. Note 1 provides that the expression "travel, sport and similar bags" includes goods such as "shopping bags". Therefore a tote bag is classifiable within subheading 4202.92 wherein goods described as "travel, sport and similar bags” are provided.
The applicable subheading for the shopping-style tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division