CLA-2-42:OT:RR:NC:N4:441
Jim Ghedi
Ghedi International, Inc.
8002 Burleson Road
Austin, TX 78744
RE: The tariff classification of a handbag, shopping style tote bags, and bottle bags from China
Dear Mr. Ghedi:
In your letter dated August 8, 2012, you requested a tariff classification ruling on behalf of your client, Norwood Promotional Products. Your samples will be returned to you.
Styles 15607, 15613 and 15616 are shopping-style tote bags constructed of non-woven polypropylene textile material that has been laminated on the outer surface with plastic sheeting. The outer surface constituent material is the plastic sheeting. The bags are designed to provide storage, protection, portability, and organization to groceries or other personal effects during travel. The bags feature open tops and have either one or two carrying handles. They have unlined storage compartments. Each bag is of a durable construction and suitable for repetitive use. The styles are of different sizes and measure approximately:
Style 15607: 17.75” (W) x 15.5” (H) x 6” (D);
Style 15613: 13” (W) in diameter x 4” (D);
Style 15616: 15.5” (W) x 16.5” (H) with a 10” diameter bottom.
Style 15611 is a circular handbag constructed of non-woven polypropylene textile material that has been laminated on the outer surface with plastic sheeting. The outer surface constituent material is the plastic sheeting. The bag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior of the bag has an unlined storage compartment. The bag has an open top with two carrying handles. It is of a durable construction and suitable for repetitive use. The bag measures approximately 7.5” in diameter x 3” (D).
Styles 15618 is a bottle bag constructed of non-woven polypropylene textile material that has been laminated on the outer surface with plastic sheeting. The constituent outer surface material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to one bottle. The interior of the bag has an unlined storage compartment with no additional features. The bag has an open top with a carrying handle and a reinforced bottom. It is of a durable construction and suitable for repetitive use. The bag measures 5” (W) x 13.5” (H) x 5.25” (D).
Style 15622 is a bottle bag constructed of non-woven polypropylene textile material that has been laminated on the outer surface with plastic sheeting. The constituent outer surface material is the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to four bottles. The interior of the bag has four fitted pockets attached to each sidewall for each individual bottle. The bag has an open top with two carrying handles and a reinforced bottom. It is of a durable construction and suitable for repetitive use. The bag measures approximately 9” (W) x 13.5” (H) x 7” (D).
In your letter, you suggest classification of the bags under subheading 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2. This note states that items which are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. Our examination of the bags indicates that the exterior surface constituent material of all of your bags is plastic sheeting, not textile material. Additionally, bottle bag and handbags are not akin to the articles of the subheading you proposed. The bags are not eligible for classification under subheading 4202.92.3031, HTSUS.
You have also suggested that the bags are eligible for special treatment under 9902.40.01. By virtue of legislative action, subheading 9902.40.01, HTSUS, provides for a temporary reduction in the rate of duty for shopping bags with an outer surface of spun bonded polypropylene fabric or non-woven polypropylene fabric (provided for in subheading 4202.92.30). While each tote bag is constructed of non-woven polypropylene textile material, as stated above, the outer most surface of the bags is sheeting of plastic. As such, the subject shopping-style tote bags do not meet the prerequisites of this tariff provision and are not entitled to beneficial treatment under subheading 9902.40.01, HTSUS. The bottle bags and handbag are excluded for the reasons stated. Additionally, they are not the product specifically named in the provision. The general rate of duty will apply.
The applicable subheading for styles 15607, 15613, and 15616 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 is 20 percent ad valorem.
The applicable subheading for style 15611 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The general rate of duty will be 16 percent ad valorem
The applicable subheading for styles 15618 and 15622 will be 4202.92.9060, HTSUS, which provides for other containers and cases, of plastic sheeting or of textile materials, other, other, other, other. The general rate of duty will be 17.6 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,
Thomas J. Russo
Director
National Commodity Specialist Division