CLA-2-42R:NC:TA:341 L83677

Ms. Amanda McClain
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of a “zippered storage bag” from China.

Dear Ms. McClain:

In your letter dated March 29, 2005, you requested a tariff classification ruling for a carrying bag for papers and other flat articles..

The sample submitted is identified as style 30728, “Zippered Storage Bag”. The item is a zippered bag of a kind similar to a shopping bag. It is wholly of a sheeting of plastic suitable for prolonged use. It measures approximately 14”(W) x 15 ½”(H). The carrying handle is incorporated into the top of the bag and it has a tongue and groove closure. Your sample is being returned as requested.

You have suggested classification with the tariff provision HTS 3923.10 that provides, in part, for articles for the conveyance of packing of goods… of plastics. Goods classifiable in heading 4202 are excluded from classification in heading 3923 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202, therefore it is not classifiable in subheading 3923, HTS.

The applicable subheading for the shopping bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division