CLA-2-48:OT:RR:NC:1:130
Mr. Neil Helfand
Grunfeld, Desiderio, Lebowitz, Silverman, and Klestadt, LLC
599 Lexington Ave., Floor 36
New York, NY 10022-7648
RE: The tariff classification of a “washable paper bag” from China
Dear Mr. Helfand:
In your letter, dated April 9, 2018, you requested a binding tariff classification ruling on behalf of your client, Keep Cool USA. The ruling was requested for a “washable paper bag”, style number KCWP-007. Samples and product information were submitted for our review. The samples will be returned to you, as requested, under separate cover.
The imported item is a tote-style bag that measures approximately 22” wide by 13 ¼” wide when flat. The bag’s body is constructed of a sheet material, has two canvas textile loop handles, a textile lining, a zipper top, and a cellular plastic padding between the outer material and lining layers. The sheet material consists predominantly of cellulose fibers impregnated and bonded with latex. The material has been physically worked for texture, and the material pieces have been sewn together. The bag is not constructed of plastic sheeting, fiberboard, vulcanized fiber, paperboard, or textile, nor is it coated or covered with any of those materials or with paper.
According to product information submitted, the sheet material consists of cellulose from wood pulp that has been felted into a web and impregnated with latex. This latex binder imparts the bag with strength and water-resistant properties. Heading 4811, Harmonized Tariff Schedule of the United States (HTSUS) provides for, amongst other things, webs of cellulose fibers that have been impregnated with another material. Subheading 4811.90.3000, HTSUS, specifically provides for cellulose webs impregnated with latex. This material is not one of the materials provided for within heading 4202, HTSUS. Therefore, an article constructed of this material is classifiable within Chapter 48, HTSUS. Because of the complex, stitched construction of the instant bag, its use as conveyance (as opposed to packaging), and the lack of specific tariff provisions for such items, the bag is classifiable in heading 4823, HTSUS.
The applicable subheading for the “washable paper bag” will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose
fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division