CLA-2-42:OT:RR:NC:N4:441
Virginia McEleney
Barinco International Corp
5777 W. Century Blvd, Suite 990 Los Angeles, CA 90045
RE: The tariff classification of a reusable shopping-style tote bag from China
Dear Ms. McEleney:
In your letter dated May 16, 2023, you requested a tariff classification ruling on behalf your client, SA&E International Bags and Accessories, LLC. Photographs and descriptive literature were provided for our review.
The article is a reusable shopping bag. In your request, you stated that it is constructed with an outer surface of plastic sheeting. The bag is designed to provide storage, protection, organization and portability to groceries or other personal effects during travel. The interior has one compartment. The bag features an open top and two handles. The article is of a durable construction and suitable for repetitive use.
The applicable subheading for the reusable shopping bag 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 will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division