Ms. Mimi R. Rodriguez
PLS Customs House Broker Inc.
5200 West Loomis Road
Greendale, WI 53129
RE: The tariff classification of a tote bag from India
Dear Ms. Rodriguez:
In your letter dated March 29, 2019, you requested a tariff classification ruling on behalf of your client, the Good Bead dba tgbBRANDS. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample is a tote bag constructed with an outer surface wholly of man-made woven textile material. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The article features two handles, a textile lining, one interior zippered wall pocket, and a zipper closure. The exterior features a pig with a floral design in various colors.
In your request, you suggested classification of the tote bag under 4202.22.1500, Harmonized Tariff Schedule of the United States (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. However, the bag has adequate storage capacity to contain the larger personal effects associated with travel and will be classified as such. Furthermore, the article at issue is not constructed with a sheeting of plastics. It is constructed of woven textile material.
You have also suggested the tote bag be classified under subheading 3915.90.0010, HTSUS, which provides for waste, parings and scrap, of plastics: of other plastics…of polyethylene terephthalate (PET) plastics because the textile material with which the bag is constructed is derived from recycled plastic bottles. Articles are classified based on their condition at importation. Finished articles, such as the submitted sample, provided for in specific tariff provisions are classified in the heading and subheading that most accurately describes them. Tote bags are not classified by the raw materials with which they are manufactured. The submitted tote bag is correctly classified in Heading 4202. Please also note, there is not a specific subheading in Heading 4202 for tote bags constructed from recycled materials.
The applicable subheading for the tote bag will be 4202.92.3131, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers, other. The general rate of duty is 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 the 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 Vikki Lazaro at [email protected]
Steven A. Mack
National Commodity Specialist Division