CLA-2-42:OT:RR:NC:N4:441
Audrey Neilsen
C.H. Robinson International, Inc.
3350 SW 148th Avenue, Suite 320
Miramar, FL 33027
RE: The tariff classification of a non-woven polypropylene shopping-style tote bag from China
Dear Ms. Nielsen:
In your letter dated January 28, 2011, you requested a tariff classification ruling on behalf of your client, Custom Earth Promos, LLC. Your sample will be returned to you.
A style number was not provided for the sample submitted. The item is a reusable shopping bag constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile. The outer surface constituent material is the non-woven polypropylene textile material. The bag is designed to provide storage, protection, portability, and organization to groceries or other personal effects. The bag features an open top and two carrying handles. It is unlined and measures approximately 13” (W) x 15” (H) x 10” (D). It is of a durable construction and suitable for repetitive use.
In your letter, you suggest classification under subheading 5603.94.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, weighing more than 150 g/m², laminated fabrics, of other than filaments. Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The shopping bag is a finished article more specifically classified under subheading 4202.92.3031, HTSUS.
The applicable subheading for the shopping-style tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The general rate of duty will be 17.6% ad valorem.
With regard to the applicable rate of duty, the subject tote bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 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). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is 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 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